Baijiu consumption tax risk assessment method

Abstract

The invention provides a Baijiu consumption tax risk assessment method, which comprises the following steps of: constructing a Baijiu dictionary based on three elements of Baijiu by utilizing Baijiu invoice data, and realizing Baijiu dichotomy and Baijiu category matching functions through the Baijiu dictionary; clustering the white spirit three elements contained in the invoice, and extracting white spirit categories to construct a white spirit category library; constructing a relational network by utilizing tax data; counting and analyzing the relational network, and calculating the deliveryprice and sales price of each kind of Baijiu according to calculation rules; and comparing the calculated delivery price and sales price of each kind of Baijiu with the consumption tax declaration data of the kind of Baijiu, evaluating the Baijiu consumption tax risk, and generating a risk evaluation result report. The method does not depend on artificial experience, but automatically calculatesthe white spirit price by analyzing and mining tax related data, and compares the white spirit price with white spirit declaration data, so that the white spirit consumption tax risk is efficiently and accurately evaluated.

Description

technical field [0001] The invention relates to the technical field of data analysis and mining, in particular to a liquor consumption tax risk assessment method. Background technique [0002] The tax bureau receives a large amount of data every year, some of which are generated by the real taxable behavior of the enterprise, and some of the data is the data that the enterprise evades national taxes for its own benefit and does not match the actual business conditions. For the liquor industry, the taxes collected by the tax bureau are mainly consumption taxes. The State Administration of Taxation stipulates that for liquor sold by liquor production enterprises that have established multi-level sales units, the national tax authorities shall verify the minimum taxable price of the consumption tax of the production enterprise based on the external sales price of the final first-level sales unit. The specific requirements are as follows: 1. For liquor sold by a liquor producti...

AI Technical Summary

Problems solved by technology

[0005] In order to solve the problem that the manual screening method in the prior art depends on the experience of the staff of the tax bureau, and in the face of a large number of complex liquor production enterprises and related tax data, the efficiency of manual screening is very low, resulting in the inability to comprehensively assess the risk of liquor consumption tax. and accurate assessment, providing a liquor consumption tax risk assessment method, through data analysis and mining technology, building a liquor dictionary and a variety of relationship networks for statistical analysis and calculation, automatically discovering taxpayers with liquor consumption tax risks, and solving the problem above question

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