False invoice issuance identification method based on parallel association rule mining

An identification method and invoice technology, applied in special data processing applications, instruments, electrical digital data processing, etc., can solve problems such as inaccurate positioning of falsely issued invoices, limitations of identification types, and dependence on sample sets, etc.

Active Publication Date: 2018-09-28
XI AN JIAOTONG UNIV
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  • Abstract
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  • Claims
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Problems solved by technology

Based on the idea of ​​association rule mining in data mining, a parallel Apriori algorithm is proposed to mine association rules for the industries of upstream and downstream enterprises of the target enterprise. By constructing transaction sets, mining frequent item sets, generating association rules, and calculating self-consistency, Then identify false invoices to solve the problems of inaccurate positioning of false invoices in the method of background technology, dependence on sample sets, and limitations of identification types

Method used

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  • False invoice issuance identification method based on parallel association rule mining
  • False invoice issuance identification method based on parallel association rule mining
  • False invoice issuance identification method based on parallel association rule mining

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Embodiment Construction

[0104] The specific content of the method for identifying false invoices based on parallel association rule mining of the present invention will be described in detail below in conjunction with the accompanying drawings.

[0105] like figure 1 As shown, the method for identifying false invoices based on parallel association rule mining includes the following steps:

[0106] Step 1: Design the transaction set building block, query the enterprise information table and invoice record table in the database, and obtain the valid invoice records in the required accounting period, as well as the industry detail code corresponding to the taxpayer identification number of the buyer and seller in the invoice records. Summarize the invoice records, get the industry detail code set of the upstream and downstream enterprises of each enterprise, construct the transaction with the industry detail code set of the upstream and downstream enterprises as the item set, use the taxpayer identifica...

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Abstract

The present invention discloses a false invoice issuance identification method based on parallel association rule mining. The method comprises the following steps: extracting an invoice record withina required accounting period, and constructing a transaction set; mining a frequent item set separately for a transaction subset of details in different industries to generate an association rule; andbased on the association rules of details in different industries, calculating self-consistency of the enterprise, and identifying the enterprise with the false invoice issuance behavior through a self-consistency calculation result. According to the method disclosed by the present invention, program design is performed based on the Spark parallel framework, by using an Apriori algorithm, association rule mining is performed on the industries to which the upstream and downstream enterprises of the enterprise belong, the abnormal industry combination is analyzed, the method can target the operating characteristics of the details in different industries in a fine-grained manner and has the characteristic of efficient parallelism, and the false invoice issuance behavior can be automatically,quickly and effectively identified.

Description

technical field [0001] The invention relates to the technical field of tax control, in particular to a method for identifying false invoices based on parallel association rule mining. Background technique [0002] Invoices play an extremely important role in our country's social and economic activities. Invoices are an important basis for tax authorities to control tax sources and collect taxes. They are also an important means for the state to supervise economic activities, maintain economic order, and protect national property security. False invoices are objectively manifested as issuing special value-added tax invoices or other invoices for export tax refunds or tax credits for others, for oneself, for oneself, for oneself, or for introduction of others without the purchase or sale of goods or the provision or acceptance of taxable services. Even if there is a purchase or sale of goods or the provision or acceptance of taxable services, special value-added tax invoices ...

Claims

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Application Information

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Patent Type & Authority Applications(China)
IPC IPC(8): G06Q40/00G06Q50/26G06F17/30
Inventor 郑庆华杨征宽阮建飞董博于洪潮
Owner XI AN JIAOTONG UNIV
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