Tax payment enterprise credit evaluation method based on generalized maximum flow

Abstract

The invention discloses a tax credit assessment method based on generalized maximum flow. The method comprises the steps that firstly, constructing a taxpayer global network (TGN) through explicit social relation discovery and implicit social relation mining between tax payment enterprises, and representing the weight of the relation edge between the tax payment enterprises; secondly, analogicallymodeling the influence transmission process of tax payment credit and the maximum flow problem in the network flow, modeling the selection of an influence path by using generalized maximum flow, andmodeling the weakening of the influence along with the path growth by using an attenuation function to obtain the association evaluation of the enterprise; and finally, comprehensively considering thetaxpayer and the interaction relationship between the taxpayer and the associated enterprise, and fusing the taxpayer individual evaluation and the associated evaluation by adopting a normalization fusion method to obtain a comprehensive taxpayer credit evaluation result.

Description

technical field [0001] The invention relates to a method for identifying groups suspected of tax evasion by using computer technology, in particular to a credit evaluation method for taxpaying enterprises based on generalized maximum flow. Background technique [0002] With the continuous advancement of my country's credit system construction, the social value and social influence of tax credit have been increasing day by day. It has been widely used in bidding, financing and other fields, and has become an important asset for enterprises to participate in market competition. How to use corporate tax data to construct a model for tax credit assessment has become an urgent problem to be solved. [0003] The existing tax credit assessment methods are mainly based on the taxpayer's fulfillment of tax obligations, and the taxpayer's tax credit rating within a certain period of time. A combination of annual evaluation index scores and direct judgment grades is adopted: usually b...

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Problems solved by technology

[0010] The methods described in the above documents mainly have the following problems: Documents 1 and 3 respectively use the neural network model and the decision tree model to classify the tax-related data to obtain the tax credit level of the enterprise. However, both of them only use the historical tax payment data of the enterprise itself. , without considering the interactive relationship with affiliated enterprises; although Document 2 considers the interactive relationship between affiliated enterprises, the interactive relationship involved is only transaction relationship, and does not consider the path selection and Influence attenuation problem

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