经济数学Issue(4)：1-6,6.
中小企业税务稽查投影寻踪建模与实证分析
Tax-Checking Assessment of Small and Medium-Sized Enterprises Applying Projection Pursuit Clustering Technique and Its Positive Research
摘要
Abstract
Based on the 15 variables’(indexes’)tax-reporting data of 386 wooden-furniture manufacturing small-and medium-sized enterprises (WFMSMEs)located in some districts of Shanghai city,the ten variables mainly influencing the tax-checking situation (tax evasion or compliance)of the 386 WFMSMEs were obtained by applying sensitivity analysis method (SAM)for selecting input variables.The modelling set data and testing set data (about taking up 45%)with similar character-istics-similar mean values and variance-were divided using self-organizing map (SOM)approach.The practical,feasible and effective projection pursuit clustering (PPC)model for tax-checking assessment was thus established.Compared with the mult-ivariate linear regression (MLR),the multivariate discriminant analysis (MDA),Logistic and the support vector machine (SVM),the established PPC model possesses the most accurate and the lowest classification-error percentage (CEP)of the models.The mean CEP of modelling set data and the testing set data is lower than 6%.The improved PPC model including fe-wer variables is thus suitable to tax-checking assessment and research.The tax-checking situation of the other 339 WFMEs was also assessed and judged,and the results show that the established improved PPC model possesses high generalization and ro-bustness.关键词
税务稽查/投影寻踪分类技术/分类错误率/样本分组Key words
tax-checking assessment/projection pursuit clustering (PPC)model/classification-error percentage/sam-ples splitting分类
建筑与水利引用本文复制引用
楼文高,楼际通,宋雷娟,王浪庆..中小企业税务稽查投影寻踪建模与实证分析[J].经济数学,2015,(4):1-6,6.基金项目
上海高校知识服务平台“上海商贸服务业知识服务中心”建设子项目“税收风险管理信息系统设计及开发”（ZF1226）；上海地方本科院校“十二五”内涵建设上海商学院重点学科专业建设“金融学人才培养模式改革与创新”；2013年国家大学生创新创业训练计划项目（CXGJ-13-002）资助 （）
