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Record W2995312424 · doi:10.3968/11403

Research on Tax Collection and Management of Internet Finance --Illustrated by the Example of P2P Online Lending Platform

2019· article· en· W2995312424 on OpenAlexvenueno aff
Jian Chen, Binwei Guo, Fengping Li, Jing Li

Bibliographic record

VenueCanadian social science · 2019
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinTech, Crowdfunding, Digital Finance
Canadian institutionsnot available
Fundersnot available
KeywordsThe InternetAccountingDatabase transactionLaggingBusinessFinanceComputer scienceWorld Wide Web

Abstract

fetched live from OpenAlex

Peer-to-Peer (P2P) online lending platform is an important field for Internet Finance tax administration. In this paper, a series of related problems are brought out, including laws and regulations lagging behind economic development, weak consciousness of individual self-declaration, opaque data on P2P platforms, difficulty in defining regulatory bodies, and irregular accounting procedure. To this end, the researchers put forward following suggestions: establishing a sound real-name transaction system and registration system; establishing an information-sharing mechanism with financial regulatory agencies and credit rating agencies; defining P2P online lending platforms as individual income tax withholding agents; standardizing the accounting procedure of the platforms’ current funds; applying the blockchain technology to electronic invoice management.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.004
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.009
Threshold uncertainty score0.027

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.006
Science and technology studies0.0030.004
Scholarly communication0.0060.010
Open science0.0010.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0050.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.063
GPT teacher head0.292
Teacher spread0.229 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2019
Admission routes1
Has abstractyes

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