%0 Journal Article
%T The Research of Tax Inspection Based on Generalized Regression Neural Network
%A Shihong Chen
%A Xiaoqing Liu
%J Open Access Library Journal
%V 2
%N 1
%P 1-5
%@ 2333-9721
%D 2015
%I Open Access Library
%R 10.4236/oalib.1100949
%X This paper tries to use the generalized regression neural network (in short: GRNN) to assist tax inspection case selection.
First, this paper briefly introduces the theory of generalized
regression neural network and applies it in
the tax inspection. Second, it analyzes the financial
statements and tax returns of 93 commercial enterprises, and then establishes
the GRNN model and gets the
analyzing result. Finally, the result is compared with the known
taxation case. Then we get the conclusion that the generalized regression neural network
method can help the tax inspection case selection
and improve the efficiency and effectiveness of inspection work.
%K Tax Inspection
%K Generalized Regression Neural Network
%U http://www.oalib.com/paper/3104667