The theory of back propagation neural network is explained,and a model of individual constant tax based-on BP neural network is introduced through analyzing many primary factors which effect the quantity of tax,and then the model is evaluated according to the swatch obtained from on-line database of Zhuzhou local taxation bureau.
阐述了BP神经网络的基本原理,通过分析影响定税的一些主要因素,提出了基于BP神经网络的个体定税预测模型,并以株洲市地方税务局的系数定税数据为样本,对该模型进行分析评估,进而表明BP神经网络在核定纳税户的应纳税额方面具有较好的实用性。
However, individual constant tax has much subjectivity, and it to be the difficulty in the work of individual revenue.
然而个体定税主观随意性大，一直是个体税收工作中的难点。
Discuss on Introducing Arbitration Procedures into Foreign Tax Agreements in China;
我国对外税收协定引入仲裁程序之探讨
Correlation Analysis between China s Tax Agreement and Foreign Direct Investment;
我国税收协定与外商直接投资的相关性研究
The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident s transnational business activities and source states.
国际税收协定中的常设机构概念存在的意义,在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。
Application of Cascade-Correlation Algorithm to Individual Constant Tax;
级联相关算法在个体定税中的应用研究
And an individual proprietor, by law, pays fewer taxes and at a lower rate than does a corporation.
根据法律规定，个体企业比起公司来应交纳的税少，税率也低。
The Designing and Applying of Software of Individual Tax Checking Based of C/S Mode;
基于C/S模式的个体税收定额软件设计与应用
Additional besides individual outside, like miniature or average taxpayer can also norm imposes the condition of duty?
另除了个体外，像小规模或一般纳税人会不会也有定额征收税的情况？
According to a strict definition, the expenses of a self-employed person can be deducted from tax.
根据严格的定义，个体经营者的开支可从税款中扣除。
A Study on the Function Orientation and Taxation System Reformation of Individual Income Tax;
个人所得税的功能定位与税制改革研究
Theoretical Analysis of the Orienting of Function of the Individual Income Tax and Designing of Tax Rate;
个人所得税的功能定位及税率设计的理论分析
Some Problems on the Tax Base of Business Income Taxes;
企业所得税税基确定应注意的几个问题
The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;
纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；
.NULL.;
关于“纳税=合法”命题的思考──兼谈个人所得税应税所得的界定
A Study on Individual Factors Affecting Taxpayers willingness to Pay Taxes;
影响纳税人税款支付意愿的个体因素研究
On Analysis of Tax Administrative Body;
关于税务行政主体界定的分析——兼论《征管法》对税务行政主体的规定
"Where a fine of not more than Renminbi 1000 Yuan is imposed on an individual household engaged in industry and commerce or an entity or individual which conducts business operations without a business licence, the decision shall be made by the tax station concerned."
对个体工商户及未取得营业执照从事经营的单位、个人罚款额在一千元以下的，由税务所决定。
The 16th Amendment resulted in a revenue law that taxed both individual and corporate incomes;
根据第十六修正案制定的税收法规定，对个人和公司的收入征税。
A few states have a "flat rate" tax.
有几个州征收数额固定的税。
Part two defines the individual income tax in law.
第二部分是个人应税所得的法律界定。
Reflections on China s Personal Income Tax Reform Orientation;
关于我国个人所得税改革的定位思考
The Subscription of Avoidance of Pursuing Tax Arrears;
论逃避追缴欠税罪认定中的几个问题