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The Research of Tax Inspection Based on Generalized Regression Neural Network

DOI: 10.4236/oalib.1100949    637 Downloads   902 Views  

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.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

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.

References

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