Risk Screening of Tax Compliance of Manufacturing Listed Companies Based on Association Rules

Abstract

With the increasing variety of taxes and corresponding tax laws and regulations, the complexity of tax collection and management is increasing, and listed manufacturing companies are one of the important sources of tax revenue in China. Therefore, it is of great significance to construct a scientific and effective tax risk identification and assessment system. In order to improve tax compliance under the premise of complex tax work, this paper proposes a method of tax compliance risk screening for listed manufacturing companies based on association rules. The financial index data of listed manufacturing companies that are crawled are processed, and the Apriori association rule analysis is used to realize the analysis and mining that have an impact on corporate tax compliance. By dividing the tax compliance risk levels of enterprises, it is concluded that the common characteristics of enterprises with low tax compliance are weak profitability, poor debt paying ability, and a large number of overdue repayment.