Analysis Of Regional Tax Source Quality In Manufacturing Industry Based On Data Mining

Manufacturing industry is an important carrier of a country's scientific and technological innovation,an important reflection of a country's productivity,and it has made outstanding contributions to national taxation.It is of great significance to scientifically guide the regional industrial layout.Taxation is an important tool to guide the development of a country's manufacturing industry.Therefore,to explore the quality of regional tax sources from the perspective of taxation,to provide a basis for taxation policy formulation,and to test the effect of taxation policy implementation is very important.From the perspective of taxation functions,this article examines the quality of regional tax sources in combination with China's macroeconomic and public governance goals.First,taxation has a macro-control function,and a good regional tax source for manufacturing should have strong industrial technological advantages.Second,taxation has the function of supervision and reflection.The second factor in the quality of regional tax sources in the manufacturing industry is the tax order.In the new round of tax system reform,the tax system reform represented by value-added tax is committed to improving the comprehensive competitiveness of the manufacturing industry.Changes in the internal and external environment have brought many uncertainties to the manufacturing industry.In this case,paying attention to the tax order is the embodiment of the basic functions of taxation and even finance.Third,taxation has a resource allocation function.In April 2013,General Secretary Xi proposed that “a good ecological environment is the most fair public product” during his inspection in Hainan.Therefore,industry greenness is an important part of the quality of regional tax sources.The level of implementation of regional tax policies is the state's promulgation-implementation at the provincial level-specific implementation by provincial,city,and county tax authorities-micro taxpayers receive services and management.Analyzing the quality of regional tax sources through listed companies can,on the one hand,provide a basis for the formulation of regional tax policies;on the other hand,the implementation effect of regional tax policies can be better measured.Data mining technology provides a technical basis for the study of big data.This paper uses the data mining clustering technology-Gaussian hybrid model to examine the quality of regional tax sources from the three dimensions of industrial technological advantages,tax order,and industrial greenness.By examining the three dimensions of industrial technological advantages,tax order,and industrial greenness,this article sorts out related theories of the quality of regional tax sources in the manufacturing industry.From the perspective of the industrial technology superiority theory of the quality of regional tax sources in the manufacturing industry,the regional economic theory explains the importance of the investigation of micro enterprise behavior to the regional theory,and the comparative advantage theory explains the importance of industrial technological advantages to the regional tax sources of the manufacturing industry The theory of government intervention explains the importance of fiscal and tax policies to guide a rational industrial layout.From the perspective of the tax order of the quality of regional tax sources in the manufacturing industry,the theory of public order explains the importance of public governance and maintenance of public order.The fiscal and taxation system needs to guide public order and pay attention to public risks.From the perspective of the green industry-related theories of manufacturing regional tax source quality,theories of ecological economics and sustainable development explain the importance of industrial green,and theories of ecological equity further illustrate the importance of regional ecology.By constructing the technical complexity index and the urban technology level index,the industrial technological advantages of the manufacturing sub-sectors in each province are calculated.The average value of industrial technology advantages of all industries in the country is 1.561,which is higher than 1 as a whole.China generally has the industrial technology advantages of the manufacturing industry in the world.Non-ferrous metal ore mining and dressing industry,non-metal ore mining and dressing industry and tobacco processing industry have higher values,which are 4.359,4.108 and 5.823,respectively,and have strong technical advantages.The chemical fiber manufacturing industry,general machinery and equipment manufacturing industry,and electronics and communications equipment manufacturing industry have small technological advantages,and their values are only about 0.5.Obtain the tax credit rating of listed manufacturing companies announced by the State Administration of Taxation through the crawler as a quantitative measure of tax order.Among listed companies in the manufacturing industry,an average of 53.9% of the companies have a tax credit rating of A.The average in 2014 was the highest at 56.4%;the average in 2015 was the lowest at 52%.By reviewing the literature to construct a heavily polluting industry,37.5% of listed manufacturing companies are in the polluting industry.Using Gaussian mixture model and observing the spatial graph,it is found that the distribution of manufacturing listing has obvious spatial characteristics.Further analysis of the comparative advantages of industrial technology and industrial greenness data revealed a significant negative correlation,so the three-dimensional data was reduced to two dimensions.According to the spatial distribution characteristics of the Gaussian mixture model,the manufacturing listing space can be divided into four categories.The first type of enterprise is characterized by strong industrial technology advantages and tax order,and weak industrial greenness.The characteristics of the second type of enterprises are not strong industrial technology advantages,poor tax order,and strong industrial greenness.The third type of enterprise is characterized by large industrial technological advantages,but poor tax order and weak industrial greenness.The fourth type of enterprises is characterized by relatively small industrial technological advantages,but good tax order and weak industrial greenness.Through further analysis of Gaussian mixture model,China's provinces are divided into two categories,A and B.China's two types of provinces have obvious regional characteristics and are highly related to the degree of economic development.The provinces with good tax order are mainly distributed in relatively developed regions,including central and eastern China,as well as Beijing,Guangdong,Shaanxi,and Sichuan.The provinces with strong industrial technology are mainly distributed in northwest,north,northeast and south China.There are a large number of listed companies in economically developed regions,and their industrial technology advantage scores are low,but the industrial technology advantages of economically developed regions are not bad.Because internationally,some of China's emerging manufacturing industries have weak technological advantages,but most of them are located in economically developed areas.The study concludes that from the perspective of industrial technology advantages,the industrial distribution of listed manufacturing companies in the country basically conforms to industrial technology advantages,and emerging industries are being developed in economically developed regions.From the perspective of tax order,tax order in economically developed regions is better than in less developed regions.From the perspective of industrial greenness,the absolute number of pollution in economically developed areas is large,but the relative number is small because green energy industries are emerging.Finally,from the four aspects of industrial technological advantages,tax order,industrial greenness and supporting measures,suggestions are proposed to enhance the quality of regional tax sources: the introduction of industrialized preferential tax policies,exploration of communication and management methods by region,and strengthening of industry green supervision.