| Tax auditing is the process that tax bureau analyzed if taxpayer had finished the obligation of tax trustily, by rule and line. The analysis is based on the information taxpayer submitted and the information fetched by tax bureau through other means. Tax auditing is a very important part of the whole tax management. The foundation of tax auditing is to find out which taxpayer is the one needed more attention. If there is an efficient analyzing model as assistant, the process of tax auditing will be more objective and easy.As one of the two major statistics theory, Bayesian statistics theory had been applied widely in the west world. Massive information proved that Bayesian statistics theory can be used to forecast economy development, recognize the spam email, conclude the reliability, make the early warning of company finance, analyze the credit, classify the customer, and so on. Bayesian method has the advantage over other methods by its stability and veracity. So there are lots of domain experts would like to make research with Bayesian method as a basic tool. Also there are lots of applications on classifying field with na?ve Bayesian classifying method.To find out which taxpayer is the one needed more attention, it is a kind of classifying. The core of this study is to apply the naive Bayesian method on taxation management, further more to construct a tax auditing model based on naive Bayesian classifying method.Tax auditing model is the study object of this paper. At first, I study the actuality of tax auditing model in the in the world wide. By analyzing the essence of tax auditing and summarizing the Bayesian classifying method, I advanced the idea to construct a tax auditing model based on naive Bayesian classifying method. Further more, I designed and implemented this model using the IT technology.The index of Precision and Recall of this tax auditing model is ideal on the test by actual data. It is valuable on the taxation management. In addition, this tax auditing model is simple and easy to use in the actual operation.The following is what I study through this paper:1. Describe the background and meaning of tax auditing and tax auditing model. Studying the actuality of tax auditing model in the in the world wide.2. Analyze the essence of tax auditing and summarizing the basis of Bayesian classifying method.3. Define the domain of tax auditing by using na?ve Bayesian classifying method.4. Define the details of actual tax auditing and the interrelated data. 5. Design and implement the tax auditing model based on the na?ve Bayesian classifying method by using IT technology.6. Evaluate the tax auditing model and the corresponding software by using the actual operation data. Find out the limitation of this method and the farther developing direction. |
