- A Study of Value-Added Tax -The Cases of National Taxation Bureau in the Central Area, Ministry of Finance

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1 A Study of Value-Added Tax -The Cases of National Taxation Bureau in the Central Area, Ministry of Finance Chong-Si You N ,565,847, ,703,988, ,733,349, % % % % 20.75% 16.68%

2 % 17.28% 34.52% 3,94% 22.55% 11.52% 101 9, % 96%

3

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5 % 2, 6 37,638,754 46,098,357 37,638, % 14.02% 2.07% 47,030 1,852, ,533, , ,584,359 37, ,929 23,527,925 1,970, ,724, ,500 57,145, ,422, X1 X2 X3 X4 X5 X6 X7 1 X8 X9 X10

6 Berry and Linoff 1997 (processing unit) 1 2 Sigmoid Input Layer Hidden Layer Output Layer Quinlan(1986) ID3(Iterative Dichotmiser 3) Zadeh(1965) (Fuzzy Decision Tree) ID3 - (entropy)

7 (information gain) Weber(1992) (membership degree) Yuan and Shaw(1995) (classification ambiguity) ID3 Zedeh 1965 Zedeh ( 2006) x A 0 1 x A 3 (1) 3 µx, 1,, 0, (1) (linguistic variables) ( ) ( 2006) (Defuzzication)

8 Takagi and Sugeno(1985) (Decision Tree) (root) 4 An C1 C2 4 4 N01 N01 4 N11 N10 N3 N01 N00 N4 N1 N2 N

9 Lippmann(1987)Hecht-Nielsen(1990) ,000 2,000 60% 40% , % % X1 X2 X3 X4 X5 X6 X7 X8 X9 X10 Y Guillaume et. al.2011 FisPro % 40% 5 X1 X7 7 7 X1 X7 MF MF1 1 MF MF2 2 MF MF3 3 MF MF4 4 MF

10 8 8 X1 X2 X3 X4 X5 X6 X7 X8 X9 X10 Y X2X4X5 X7 X1 X3X6 X8 X10 9

11 % 40% X X1 X2 X10 4 Y 9 Y X8 5 Y 5 7 Y X1 X6 Y

12 1 10 X X1 X2 X3 X4 X5 X6 X8 X9 X10 Y * * X1 X2 X3 X4 X5 X6 X8 X9 X10 Y 1

13 * 6 7 7* X1 X2 X3 X4 X5 X6 X8 X9 X10 Y 1 1*

14 * X1 X2 X3 X4 X5 X6 X8 X9 X10 Y *

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16 % % % % % % % % % % N01 2 N01 N01 N01 X2X4 X10 N01 X2X4X5 X7 X1X3X6 X8 X10

17 N % N X1 X2 X10 2. X4 X8 X9 X10 X2 3. X X4 X6 X6 X8 X10 4. N01 N01

18 N % N11 N (2014) (2012) ( 7 ) 12. (2006)

19 (2012) (2006) Berry, M. J., & Linoff, G. (1997). Data mining techniques: for marketing, sales, and customer support. John Wiley & Sons, Inc Guillaume, S., & Charnomordic, B. (2011). Learning interpretable fuzzy inference systems with FisPro. Information Sciences, 181(20), Hecht-Nielsen, R. Neurocomputing, Addison-Wisley, Sydney. 25. Lippmann, R. P. (1987). An introduction to computing with neural nets. ASSP Magazine, IEEE, 4(2), Quinlan, J. R. (1986). Induction of decision trees. Machine learning, 1(1), Takagi, T., & Sugeno, M. (1985). Fuzzy identification of systems and its applications to modeling and control. Systems, Man and Cybernetics, IEEE Transactions on, (1), Weber, R. (1992, July). Fuzzy-ID3: a class of methods for automatic knowledge acquisition. In The second international conference on fuzzy logic and neural networks (pp ). 29. Yuan, Y., & Shaw, M. J. (1995). Induction of fuzzy decision trees. Fuzzy Sets and systems, 69(2), Zadeh, L. A. (1965). Fuzzy sets. Information and control, 8(3),