| Tax evaluation is one of the important methods of tax collection and management,it provides tax authorities the means to supervise the taxpayers fulfill the obligation oftax payment, and it plays a very important role to strengthen tax administration and toimprove the administration quality. In recent years, the industry’s tax assessment hasbeen a hot topic for discussion. There are more and more tax evaluation systems in use.However, most of the existing tax evaluation systems adopt the alert value of indexesto evaluate taxpayers. With the development of economy, the taxpayers’ managementform, business organization, financial operation change rapidly, the method of selectsuspected taxpayers with index alert values prove to be greatly reduced on accurateand scientific. So it is an urgent need for a comprehensive and accurate tax evaluationsystem according to the existing laws.Instead of selecting taxpayers with index alert values, a novel model of taxevaluation: AHP Fuzzy Comprehensive Evaluation Model is provided in the thesis.The model based on normal distribution, Logistic function, AHP-level analysis andother mathematical theory, and numerical the indexes of taxpayers, and ultimatelyarrive at the taxpayers comprehensive score and credit rating to improve selectionaccuracy and pertinence. AHP fuzzy comprehensive evaluation model to selecttaxpayers for the core, this paper based on the current "tax evaluation approach", showa detailed analysis of the tax evaluation of business processes, and use J2EEtechnology to design and implement a tax evaluation system which can be promote atprimary-level. The tax evaluation system established in this paper can not only provideadvanced processing method of tax evaluation but also dramatically enhance taxevaluation efficiency and shorten tax evaluation cycle. Meanwhile, this system adoptsthe AHP fuzzy comprehensive evaluation model obtaining much higher accuracy thanwhat it did before in all prior tax evaluation systems. |
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