Application of Fuzzy Similarity Selection Method in Risky Tax 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.