本文選題：稅收 + 征管難度��； 參考：《湖南大學(xué)學(xué)報(bào)(社會科學(xué)版)》2017年05期

【摘要】：在分析影響稅收征管難度主要因素的基礎(chǔ)上,篩選出評價(jià)稅收征管難度的雙級測評指標(biāo),并建立各二級指標(biāo)(可測指標(biāo))的測算模型。同時(shí),提出了評價(jià)稅收征管難度各指標(biāo)權(quán)重的動態(tài)權(quán)重優(yōu)化模型及其算法,以測算稅收征管難度水平的綜合值。最后,以長沙市內(nèi)長沙縣、望城區(qū)、瀏陽市和寧鄉(xiāng)縣為研究樣本,對本文構(gòu)建的模型進(jìn)行實(shí)證研究,證實(shí)了模型和方法的有效性和合理性。
[Abstract]:Based on the analysis of the main factors affecting the difficulty of tax collection and administration, the two-level evaluation index for evaluating the difficulty of tax collection and administration is selected, and the calculating model of each second-level index (measurable index) is established. At the same time, the dynamic weight optimization model and its algorithm for evaluating the weights of each index of tax collection and administration are put forward to calculate the comprehensive value of the difficulty level of tax collection and management. Finally, taking Changsha County, Wangcheng District, Liuyang City and Ningxiang County in Changsha City as the research samples, the empirical research on the model constructed in this paper proves the validity and rationality of the model and method.
【作者單位】： 湖南省國家稅務(wù)局;中南大學(xué)數(shù)學(xué)與統(tǒng)計(jì)學(xué)院;
【基金】：國家稅務(wù)總局科研項(xiàng)目(2016YB03)
【分類號】：F812.42

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