税收风险管理大数据分析平台的设计与实现  

Design and Implementation of Big Data Analysis Platform for Tax Risk Management

作　　者：刘铭 单玉莹 苏钧驿 秦喜文 蒋扬 LIU Ming;SHAN Yuying;SU Junyi;QIN Xiwen;JIANG Yang(College of Mathematics and Statistics,Changchun University of Technology,Changchun 130012,China;School of Software,Hefei University of Technology,Hefei 230009,China;Department of Vehicle Manufacturing Digital,Pactera Technology International Limited,Dalian 116000,China)

机构地区：[1]长春工业大学数学与统计学院,长春130012 [2]合肥工业大学软件学院,合肥230009 [3]中电文思海辉技术有限公司汽车制造数字化事业部,辽宁大连116000

出　　处：《吉林大学学报（信息科学版）》2022年第1期96-102,共7页Journal of Jilin University（Information Science Edition）

基　　金：吉林省发改委省级产业创新专项资金资助项目(2017C033-4)。

摘　　要：为实现更好的税收风险管理,提高税收风险的科学性和可应用性,完善税收风险管理基础,提出了税收数据库和税收风险管理相结合的支撑着风险排序、风险查询和风险指标管理的税收风险管理平台。该平台能解决税务部门在现有税收风险分析平台无法处理大量数据的问题,有利于税务部门从大量数据中找出税收过程中可能出现的各类风险,从而可以根据风险提示避免、减少和预防此类风险的发生。Tax risk management is the core for building a scientific and rigorous tax collection and management system. In order to achieve better tax risk management, improve the scientific and applicability of tax risks and perfect the foundation of tax risk management, a tax risk management platform supporting risk ranking, risk query and risk indicator management that combines tax database and tax risk management is proposed. It can solve the problem that tax departments can not handle a large amount of data in the existing tax risk analysis platform, and is conducive to tax departments to find out various types of risks. It is conducive to the taxation authorities to identify various types of risks that may arise in the taxation process from a large amount of data, so that such risks can be avoided or reduced according to the risk tips.

关 键 词：税收风险 风险管理 大数据 HADOOP分布式文件系统 大规模数据处理引擎 

分 类 号：TP183[自动化与计算机技术—控制理论与控制工程]