| 基于熵的同业税负测算方法研究 |
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| 引用本文： | 刘耀,倪涛. 基于熵的同业税负测算方法研究[J]. 中国管理科学, 2009, 17(1): 107-112 |
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| 作者姓名： | 刘耀 倪涛 |
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| 作者单位： | 1. 南昌大学理学院, 江西 南昌 330031;2. 深圳大学管理学院, 广东 深圳 518060;3. 山东烟台市牟平区国家税务局, 广东 深圳 518060 |
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| 摘 要： | 随着经济的不断发展,开展同业税负研究测算的意义也愈显重要.传统行业税负计算方法没有考虑非正常样本对计算结果的影响,所得到的税负平均值往往低于行业税负的正常值.本文首次将C4.5数据挖掘算法引入到行业税负测算过程中,有效避免了传统测算方法中的不足,并结合税收领域知识对该算法进行了改进应用;通过对算法测算结果进行验证表明,利用该算法选出的企业样本代表了真实的行业税负水平,具有很高的可信度.
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| 关 键 词： | 同业税负 熵 数据挖掘 |
| 收稿时间： | 2007-11-02 |
| 修稿时间： | 2008-09-02 |
Research on the Method for Estimating Industrywide Tax Burden Distribution Based on Entropy |
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| LIU Yao,NI Tao. Research on the Method for Estimating Industrywide Tax Burden Distribution Based on Entropy[J]. Chinese Journal of Management Science, 2009, 17(1): 107-112 |
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| Authors: | LIU Yao NI Tao |
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| Affiliation: | 1. College of Science, Nanchang University, Nanchang 330031, China;2. College of Management, Shenzhen University, Shenzhen 518060, China;3. Muping Taxation Bureau, Yantai 264100, China |
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| Abstract: | With the economic development, research of the burden of revenue on the same industry is becoming more and more important.The traditional methods neglected many factors that will affect the result of estimating the burden of revenue for the same industry, so the burden of revenue is often below the normal level.This paper introduced C4.5 Algorithm of Data Mining to avoid the disadvantages of the traditional methods.Further, it improved the C4.5 Algorithm by combining with the knowledge of revenue.At last, this method is proved effective by some instances. |
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| Keywords: | industrywide tax burden distribution entropy data mining |
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