TITLE:
The Research of Tax Inspection Based on Generalized Regression Neural Network
AUTHORS:
Shihong Chen, Xiaoqing Liu
KEYWORDS:
Tax Inspection, Generalized Regression Neural Network
JOURNAL NAME:
Open Access Library Journal,
Vol.2 No.1,
January
28,
2015
ABSTRACT: This paper tries to use the generalized regression neural network (in short: GRNN) to assist tax inspection case selection.
First, this paper briefly introduces the theory of generalized
regression neural network and applies it in
the tax inspection. Second, it analyzes the financial
statements and tax returns of 93 commercial enterprises, and then establishes
the GRNN model and gets the
analyzing result. Finally, the result is compared with the known
taxation case. Then we get the conclusion that the generalized regression neural network
method can help the tax inspection case selection
and improve the efficiency and effectiveness of inspection work.