The Design And Implementation Of Export Tax Rebate Analysis And Early Warning System

Exports are to promote economic development, one of the three carriages, while the export tax rebate was an important means for countries to stimulate exports. However, due to the existence of the export tax fraud not only caused huge loss of national taxes, weakening the leverage of export tax rebates, but also seriously affect the normal operation of the national economy, disrupt normal economic and trade order, impede the proper implementation of tax law, damaging the international image of China's tax administration. 90 years since the 20th century, the export tax rebate system for the implementation of electronic management has been through the "Golden Tax 1", "Golden Tax 2," The building has 30 provinces and cities across the country to implement a unified auditing system of export tax refund (TSSH ) software, to achieve the provincial data set; State Administration of Taxation through the extraction of data, so as to realize the export tax rebate national focus on management of data, which formed in the ordinary course of business a large number of export tax rebate business management data, provide only brief historical inquiries, did not play its proper analysis and forecasting, decision support and other advanced applications. How to use the existing information-processing technology available for processing vast amounts of data resources, processing, was found hidden behind the information and rules, such as: how to monitor the export price is too high rate of change of the situation? Changes in the cost of export enterprises swap is reasonable and so on? In order to achieve the export tax rebate on exports of business and export enterprises of scientific analysis and assessment of the export tax rebate for the work of managers to provide specific guidance, is currently the tax authorities to resolve urgent problems. To this end, research and development "of export tax rebate analysis design and implementation of early warning systems," early-warning management of export tax rebate for doing a good job and then do a good job of tax administration is of great significance.The main contribution of this paper is to analyze the management of the export tax rebate tax rebate data analysis, anti-fraud warning and assessment of the tax rebate checks to declare the data analysis and calculation desk workload, the lack of data to support management of the export tax rebate can not be found weaknesses affecting the tax decision-making problems; studied the use of data warehouse and data mining attribute-oriented induction (AOI) of the aggregation methods, association rules data mining algorithm, in order to provide early warning data to support the export tax rebate; raised export tax rebates analysis of early warning system needs analysis , architecture design and main functions of modular design; designed data warehouse and generate export tax rebates for export tax rebates and export tax rebate early warning data warehouse database, and, based on the need for data mining; the final analysis to achieve an early warning system of export tax rebates reached the right export enterprises Exports of goods changes, swap and other changes in the cost of a large number of data mining analysis found that the export tax rebate so as to achieve the management weaknesses and guide the export tax rebate against tax fraud work practice effect.