The principle of C5.0 decision tree is analyzed and used in tax inspection. Through its model financial statements and tax declarations of 80 businesses and enterprises are analyzed and compared with binary Logistic regression. The result shows the model can assist the inspection and improve efficiency and effectiveness of checking case selection.%简要分析了C5．0决策树原理，并将它应用于税务稽查中，通过C5．0决策树模型，对80个商业企业的财务报表和纳税申报袁的分析，再与二分类Logistic回归法进行比较，结论表明该模型方法能够辅助稽查选案，提高稽查选案工作的效率和效果。
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