The Research of Tax Inspection Based on Generalized Regression Neural Network - Open Access Library Journal

OALibJ > Vol.2 No.1, January 2015

The Research of Tax Inspection Based on Generalized Regression Neural Network ()

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DOI: 10.4236/oalib.1100949 903 Downloads 1,486 Views

Author(s)

Shihong Chen¹, Xiaoqing Liu²

Affiliation(s)

¹Guangdong University of Foreign Studies, Guangzhou, China.
²Jinan University, Guangdong University of Finance, Guangzhou, China.

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.

KEYWORDS

Tax Inspection, Generalized Regression Neural Network

Share and Cite:

Chen, S. and Liu, X. (2015) The Research of Tax Inspection Based on Generalized Regression Neural Network. Open Access Library Journal, 2, 1-5. doi: 10.4236/oalib.1100949.

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