增值税纳税评估预警模型及实证研究.pdf

摘 要 Abstract The tax assessment has been an important component of Chinese tax revenue .At the same time，the value-added tax is the main tax and it plays a vital role. In China，the tax non-compliance is widespread ，how to correctly and effectively screen the abnormal returns of taxpayers and improve tax compliance are the essences of tax assessment. Therefore，the research of the VAT is of great importance in the Chinese tax revenue area. The tax assessment is an important and complex task，but there is no very effective early-warning model of the tax assessment at present. Through analyzing the shortcomings of existing early warning system and the existing evaluation methods，the paper introduces the analytic hierarchy process and fuzzy comprehensive analysis method into the weight indicator system calculations and comprehensive evaluation.Combined with tax assessment technical analysis ，this paper builds the fuzzy analytic hierarchy process of the tax assessment structure in early warning models. At the same time ，the scientific and effective index system of the tax assessment is the base for tax assessments. On the basis of studying a large number of literature，consulting the staff who work in front-line and experts who work in the field，and combining with the features of the VAT，the paper forms an early warning indicator system of value-added tax assessment. This paper uses the empirical research as the main methods and takes paper-making enterprises of Hubei Province as an example. The paper chooses two paper-making e