尽量减少不必要的税务审计使用XGBoost的多目标超参数调整与焦点损失
Ivan P Malashin1, Igor S Masich1, Vadim S Tynchenko1
1Artificial Intelligence Technology Scientific and Education Center, Bauman Moscow State Technical University, Moscow, Russia.
Frontiers in artificial intelligence
|November 3, 2025
概括
本研究引入了一种机器学习 (ML) 模型,用于检测公司的税收违规行为. 优化的XGBoost模型显著提高了检测准确度,有助于监管监督.
科学领域:
- 计算智能是一种计算智能.
- 数据科学是数据科学.
- 税收 税收 税收 税收
背景情况:
- 税收违规行为对税收征收和经济稳定构成重大挑战.
- 现有的检测不合规的方法经常与大型数据集和不平衡的类作斗争.
- 针对具有特定特征的年轻公司,可以提高合规监测的效率.
研究的目的:
- 开发和优化机器学习 (ML) 方法,用于检测公司数据中的税收违规行为.
- 提高ML模型的准确性和可解释性,用于识别无效地址,董事信息和创始人信息.
- 减少不必要的监管检查,提高税务合规监督的整体有效性.
主要方法:
- 使用了大量数据集 (>100万条记录),专注于年轻公司 (≤3年,<100名员工).
- 采用二进制分类技术,包括XGBoost,随机森林,LOF,隔离森林和深度神经网络 (DNN).
- 整合焦点损失以解决类失衡,并使用NSGA-II (非主导排序基因算法II) 来实现XGBoost的多目标超参数优化,平衡ROC-AUC和模型可解释性.
主要成果:
- 优化的XGBoost模型的ROC-AUC达到0.9417,比未优化的模型 (0.9161) 显著改善.
- SHAP分析提供了可解释性,识别了导致违规的关键因素.
- 该方法在提高分类性能和模型可解释性方面表现出有效性.
结论:
- 开发的ML方法提供了一种有效和高效的方法来检测税收违规行为.
- 优化模型和可解释性技术提高了监管决策和合规监督.
- 这种方法支持更公平,更有效的税收管理,通过尽量减少对合规企业的干扰.
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