The Data Mining Analysis Of The Tax System - Tax Assessment

Taxation valuation means according to relevant law in nation and the policy laws, according to various tax declaration data, the finance data and taxation administration data and other information data, provided by the taxpayers, tax withholders, related section in governments and relevant social organizations, tax office carries on examination and analysis to the reliability, accuracy, legitimacy of the circumstance that the taxpayer pays tax, and carries on the assessment in time by law, by means of the science technique and methods. It lies between the tax declaration and the tax assessment. The tax officers check the tax-paying situation of the taxpayers, and checks if the tax source and the declaration of the taxpayers are right. By it, they can discover the problems of the tax source management, and make the taxpayers self-checked and self-corrected. So the taxpayers can pay enough tax according to the laws, and it will realize the valid supervision to the tax source. This is the aim of the taxation valuation. With the development of economy and taxation, ratepaying evaluation plays a more important role.It is based on three reasons mainly: the first, taxation administration is facing a puzzle dom; the second, ratepaying evaluation finds a new outlet for taxation administration; the third,ratepaying evaluation is essential and feasible in practice under up-to-date conditions.Practical ratepaying evaluation depends necessarily on information to be completed. In order to scientifically improve the development of taxation information system, it is important to strengthen the development and usage of data resources as well as the construction of the technology platform. Whether or not the information construction can effectively play the role in meeting the requirement of management is depending on the exploitation and fully utilization of the plentiful data resources with the method of information mining. So the exploitation and utilization of data resources is essential for the information construction, on which more attention should be put while establishing the network-supported technology platform through the information technology. Data warehouse and the data-mining technology have provided a powerful information support for the analysts,helping them to make correct judgment and scientific decision.Data mining technology is a cross discipline developed rapidly at home in recent years, it involves database,statistics,artificial intelligence and machine learning in a lot of fields of studying. The key problem in the research of applying data warehouse and data mining technology in national taxation is how to make full use of these valuable data, which summed up the development of tax laws, tax administration and provide the basis for policy-making, tax information is a major issue facing the development process.In order to establish a taxation valuation system based on the data mining technology, this article studies the data warehouse, OLAP and data mining technology and explains its application in tax valuation.