Application Research Of Credit Scoring In Taxation Risk Administration

Since the State Administration of Taxation issued the document “tax credit rating assessment management Trial Measures”,The Tax Administration has achieved a lot in the construction of the ratepaying credit system.But with the development of economy and society,changes of the taxation environment,and promotion of tax reform,the existing assessment methods of ratepaying credit have exposed some problems increasingly that cannot be ignored and should be solved urgently.Meanwhile in the process of advancing,the work of tax risk administration is also faced with problems such as poor foresight,poor subsequent application and repeated tax-related crimes.This paper presents the combination of ratepaying credit construction and tax risk administration to realize the cross reference application of the evaluation results of the two parties,and improve the foresight of tax risk administration and the application of tax credit assessment results.On the basis of credit scoring method,I attempt to build a more accurate tax credit scoring system aiming at tax risk administration.And this paper is consisted of five chapters in all.Chapter one is the prolegomenon.It introduces the background and significance of this paper,and reviews the relevant theories of credit score and tax risk administration at home and abroad.And then it introduces the research ideas,research methods,innovations and deficiencies of this paper.Chapter two analyzes the current situation and problems of the current tax risk administration in China,puts forward that the combination of ratepaying credit and tax risk administration can effectively improve the foresight of tax riskadministration.In this chapter,I expound the current ratepaying credit methods,and point out the defects of the current ratepaying credit methods.In this paper I propose the idea of using credit scoring to build a tax credit scoring model with risk administration.Chapter three mainly analyzes the applicability of credit score in tax risk administration.In this chapter I look back upon the main methods and index selection standard of the credit scoring,and determine that credit score is suitable for tax risk administration in our country.The reasons are chiefly as follows: first,the application of credit score in the economic field has been very mature;second the information of tax collection and administration provides powerful conditions for the application of credit scoring in tax risk administration.Chapter four mainly explains the construction of the ratepaying credit scoring model in risk administration.In this part I expound the innovation and improvement of the risk administration tax credit scoring model compared with the existing ratepaying credit scoring methods.AHP(analytic hierarchy process)are used to select index and weight of ratepaying credit scoring model,and build regression model,then verify the data.Chapter five summarizes the limitations of the ratepaying credit scoring model and attentions in practical application.