| 基于C5．0决策树的税务稽查研究 |
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| 引用本文： | 陈仕鸿,刘晓庆.基于C5．0决策树的税务稽查研究[J].连云港职业技术学院学报,2011,24(3):21-23. |
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| 作者姓名： | 陈仕鸿 刘晓庆 |
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| 作者单位： | 1. 广东外语外贸大学思科信息学院,广东广州,510006
2. 暨南大学管理学院,广东广州,510632 |
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| 摘 要： | 简要分析了C5．0决策树原理，并将它应用于税务稽查中，通过C5．0决策树模型，对80个商业企业的财务报表和纳税申报袁的分析，再与二分类Logistic回归法进行比较，结论表明该模型方法能够辅助稽查选案，提高稽查选案工作的效率和效果。
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| 关 键 词： | 税务稽查 C5．0决策树 稽查选案 |
Tax Inspection Research Based on C5.0 Decision Tree |
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| CHEN Shi - hong,LIU Xiao - qing.Tax Inspection Research Based on C5.0 Decision Tree[J].Journal of Lianyungang Technical College,2011,24(3):21-23. |
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| Authors: | CHEN Shi - hong LIU Xiao - qing |
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| Institution: | CHEN Shi - hong~1,LIU Xiao - qing~2 (1,Guangdong University of Foreign Studies,Guangzhou 510006,China,2,Jinan University,Guangzhou 510632,China) |
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| Abstract: | The principle of C5.0 decision tree is analyzed and used in tax inspection.Through its model financial statements and tax declarations of 80 businesses and enterprises are analyzed and compared with binary Logistic regression.The result shows the model can assist the inspection and improve efficiency and effectiveness of checking case selection. |
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| Keywords: | tax inspection C5 0 decision tree checking case selection |
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