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Risk assessment of VAT invoice crime levels of companies based on DFPSVM: a case study in China

机译：基于DFPSVM的公司增值税发票犯罪水平的风险评估 - 以中国为例

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摘要

In recent years, with the implementation of the policy of "Replacing Business Tax with Value-Added Tax" and "Streamlining Administration, Delegating Powers and Improving Regulation and Services" in China, criminals have been issuing false invoices, and such cases have shown a trend of high frequency in the category of economic crimes. Tax departments and public security departments are facing increasingly a serious crime situation that has created a new challenge. By studying the current trend of false invoice crime, the difficulties of investigation in such cases are analyzed. Using the tax information of enterprises that have conducted false invoice as the breakthrough point, the machine learning method is introduced to build a risk pre-warning assessment model based on the Support Vector Machine (SVM) method to detect enterprises issuing false invoices. Three steps were designed in this paper. First, a risk pre-warning assessment model was established to detect enterprises issuing false invoices. Second, enterprises were classified into three groups according to the risk levels: A, B, and C. Third, collected data were used to make an empirical analysis, and the results show that the accuracy rate of the model is 97%. In China, due to the high crime rate of tax fraud cases, it is important to obtain data from tax and public security departments to establish a model that can detect such crimes as early as possible. The police and tax authorities can use this model to jointly combat such crimes.
机译：近年来，随着“替代营业税”的政策和“简化管理，授权，授权，改善监管和服务”，犯罪分子已经发布了虚假发票，这种情况表明了经济犯罪类别中高频潮流。税务部门和公安部门面临着越来越严重的犯罪形势，创造了一个新的挑战。通过研究假发票犯罪的当前趋势，分析了这种情况下调查困难。使用将虚假发票进行错误发票作为突破点的企业税收信息，引入了基于支持向量机（SVM）方法的风险预警评估模型来检测发出错误发票的企业。本文设计了三个步骤。首先，建立了风险预警评估模型，以检测发出虚假发票的企业。二，企业根据风险水平分为三组：A，B和C.第三，采集数据用于进行实证分析，结果表明该模型的精度率为97％。在中国，由于税务欺诈案件的犯罪率高，因此获得税收和公安部门的数据是建立可以尽早检测此类犯罪的模型。警方和税务机关可以使用此模型共同打击此类罪行。

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  • 来源
    《Risk Management: An International Journal》 |2021年第2期|75-96|共22页
  • 作者

    Ding Ning; Zhang Xinnan; Zhai Yiming; Li Chenglong;

  • 作者单位

    Peoples Publ Secur Univ China Publ Secur Behav Sci Lab Beijing Municipal 1 Muxidi Nanli Beijing Peoples R China;

    Peoples Publ Secur Univ China Publ Secur Behav Sci Lab Beijing Municipal 1 Muxidi Nanli Beijing Peoples R China;

    Peoples Publ Secur Univ China Publ Secur Behav Sci Lab Beijing Municipal 1 Muxidi Nanli Beijing Peoples R China;

    Peoples Publ Secur Univ China Publ Secur Behav Sci Lab Beijing Municipal 1 Muxidi Nanli Beijing Peoples R China;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    VAT invoice crime; Risk early warning model; Crime risk assessment;

    机译：增值税发票犯罪;风险预警模型;犯罪风险评估;

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