Application of Fuzzy Similarity Selection Method in Risky Taz Planning of Medium and Small Enterprises

摘要：

For the medium and small enterprises, risk factor should be considered in the tax planning practice. This paper researches on the application of fuzzy similarity selection method in the risky tax planning of the medium and small enterprises. Firstly, this paper describes the basic principle of fuzzy similarity selection method. Secondly, after determining the subordinate functions for the risky tax planning schemes, it calculates the relative linear distances between fuzzy set and comparative sample set. Finally, it sets up the fuzzy similarity selection matrix and the related λ-cut matrix, with which the optimal risky tax planning scheme is decided.

关键词： Risky taz planning Medium and small enterprises Fuzzy similarity selection method

作者: YANG Qi

作者单位: Accounting Department, Xiamen University, P.R.China, 361005

会议类型: 国际会议

会议名称: 2009 International SME Development Forum(2009 中小企业发展国际论坛)

会议地点: 北京

会议语种:英文

页码: 804-808

在线出版日期: 2009-10-01（万方平台首次上网日期，不代表论文的发表时间）