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1. 西安交通大学软件学院,陕西 西安 710049
2. 陕西省天地网技术重点实验室,陕西 西安 710049
3. 西安交通大学继续教育学院,陕西 西安 710049
4. 西安交通大学计算机科学与技术学院,陕西 西安 710049
Online First:2022-09,
Published:15 September 2022
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Haishan GUAN, Yulong ZHENG, Bifan WEI, et al. Extraction and visualization analysis of key elements of tax preferential policies[J]. Big data research, 2022, 8(5): 106-123.
Haishan GUAN, Yulong ZHENG, Bifan WEI, et al. Extraction and visualization analysis of key elements of tax preferential policies[J]. Big data research, 2022, 8(5): 106-123. DOI: 10.11959/j.issn.2096-0271.2022035.
随着税收优惠政策数量的迅速增加,纳税人面对海量的税收优惠政策难以快速定位与自身相关的优惠内容,导致许多纳税人没有享受到应该享受的优惠政策。基于预训练语言模型BERT与规则处理相结合的方法实现了对税收优惠政策法规的表示、关键要素抽取和税收优惠的可视化查询,使纳税人可以快速准确地定位与自身相关的税收优惠信息,并对结果进行可视化展示。实验结果表明,关键要素抽取性能优越,税收优惠政策查询快速直观,可有效缓解海量税收优惠信息过载。
With the rapid increase in the number of preferential tax policies
taxpayers face a large number of preferential tax policies
and it is difficult for taxpayers to quickly locate the preferential content related to them.As a result
many taxpayers do not enjoy the preferential policies they should enjoy.Based on the combination of pre-training language model BERT and rule processing
the visualization was realized of the characterization of preferential tax policies and regulations
the extraction of key elements
and the visual query of tax incentives
so that taxpayers can intuitively and quickly locate tax incentives related to themselves
and visualize the results.The experimental results show that the extraction performance of key elements is superior
and the query of preferential tax policies is quick and intuitive
which can effectively alleviate the problem of massive tax preferential information overload.
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