Corporate Tax Burden Minimization Strategies under Tax Incentive Policies – Based on Mathematical Planning and Simulation Analysis
Bibliographic record
Abstract
The implementation of tax incentives is a powerful measure to reduce the burden of enterprises, build a new development pattern, and expand reform and opening-up.Some enterprises in nine provinces from 2010 to 2023 are sampled to verify the role of tax incentives in reducing the tax burden by using the double difference model.The weight coefficients are introduced as learning factors for the population center of mass, and the SWC-PSO algorithm is proposed to improve the shortcomings of PSO, which has low convergence accuracy and is prone to fall into local extremes, and to realize the mathematical planning for minimizing the tax burden of enterprises.After controlling the variables of tax policy and enterprise nature, the regression coefficient reflecting the enterprise tax burden is significantly negative at 1% level, and the tax burden of enterprises receiving tax incentives is significantly reduced, which proves the role of tax incentives in reducing the enterprise tax burden.After using SWC-PSO for planning, the sample units have a total of 1,779,919,000 yuan of tax relief, and the business tax rate of a construction project decreases from 3.35% to 0.42%, which indicates that the improved algorithm in this paper can plan the strategy of minimizing the tax burden of enterprises more efficiently.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.007 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".