An Empirical Study on Structural Tax Reduction Based on Association Rules Mining
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    Abstract:

    Since 2009, facing intensified international financial crisis, structural tax reduction has already become not only a major highlight of China’s tax policies but also an effective financial tool to stimulate the economic growth and social needs Although the policy of structural tax reduction adapted to the needs of the current socioeconomic objective situation, it has increased the pressure on revenues and expenditures and posed a new challenge,involving how to integrate the use of the policy of structural tax reduction with the improvement of the tax system in the next phase In this paper, association rules data mining analytical method is introduced to make the quantitative data analysis of some main categories of taxes before and after the current tax reduction And the impact of the tax reduction policy on some main categories of taxes and the total tax revenues is analyzed Additionally, some suggestions on the following goals of structural tax reduction that feature the basis of the adjustment of the tax system are proposed through the analysis of main taxes associated with the degree of change in tax revenue

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孙智勇,刘星.基于关联规则挖掘方法的结构性减税实证研究[J].重庆大学学报社会科学版,2010,16(1):93~99

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  • Received:December 03,2009
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