单位纳税人的信用等级评价方法研究
首发时间:2019-05-17
摘要:单位纳税人的信用等级评价方法研究随着我国税收体系和社会信用体系的发展日趋完善,纳税信用正扮演着越来越重要的角色。本文从统计学的角度出发,对现行的纳税信用等级评价中的95个指标,通过聚类判别分析评定进行修正。在此基础上,通过贝叶斯理论,用企业往年评判情况作为先验概率,修正主成分分析所得结果,形成最终判定结果。
关键词: 纳税信用等级 聚类分析 主成分分析 判别分析 贝叶斯理论
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Study of Assessment System for Tax Credit Rating about Enterprise Taxpayer
Abstract:With the development of tax system and social credit system in China, the evaluation method of unit taxpayer\'s credit rating is becoming more and more perfect. Tax credit is playing an increasingly important role. From the statistical point of view, this paper revises 95 indicators in the current evaluation of tax credit rating by clustering discriminant analysis. On this basis, through Bayesian theory, using the evaluation of enterprises in previous years as a priori probability, the results of principal component analysis are revised to form the final decision results.
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