Affiliations: Department of Business School, University of Shanghai for Science and Technology, Shanghai, China
Correspondence:
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Corresponding author. Zhi An, Department of Business School, University of Shanghai for Science and Technology, Shanghai 200433, China. E-mail: bbfett@163.com.
Abstract: With the rapid development of China’s foreign trade, more and more attention is paid to the quality and efficiency of customs risk management. However, there are some subjective defects in most of the current tax risk assessment methods, which makes the results of risk assessment lack of authenticity and accuracy. Based on this, the identification and evaluation method of China tariff source risk based on AHP- entropy method was put forward in this paper, the problems existing in the current China’s tariff tax risk management method were analyzed on the basis of the brief introduction of the related theories and technologies, the principles and characteristics of AHP- entropy method were described, and the tariff source risk identification index system based on AHP- entropy method was constructed, then the recognition, measurement and evaluation of the sources of risk were carried out. Experimental results show that the tax risk assessment based on AHP-entropy method can effectively improve the accuracy of the evaluation results and the accuracy of the risk response, and improve the quality and efficiency of risk management.
