Proposal of knowledge representation method for integrated local tax practice based on Bills of Materials (BOM)

摘要

This article presents a new knowledge representation to integrate the tax practices of local governments. Currently, each local government develops its own taxation processing systems. From the efficiency point of view, these systems should be unified into one integrated system with easy maintenance ability for frequent tax system revision. Therefore, this paper proposes a knowledge representation method using SPBOM (Series Product Bill of Manufacturing) to implement the integrated system with considering the local rule which every local government has. As a result of a sample coding of taxation knowledge using proposed knowledge representation method, the authors have got an insight of compact knowledge representation. Furthermore, more efficient business support will be available, when the concept of event-driven processing is employed.