Case 8: Tax compliance risk scoring

This case corresponds to Scenario 8: Tax compliance risk scoring in the JQuick-Java repository’s USE-CASES.md. It belongs to the finance & tax compliance domain and solves the problem of batch tax compliance assessment of enterprises per filing period: “six-dimension independent risk scoring → risk grading → audit handling routing → hit indicator list”.

Industry scenario

Tax authorities or finance & tax SaaS platforms need to assess enterprises per tax filing period. The enterprise tax profile includes: late filing count, missing invoice count, actual tax burden rate and industry average tax burden rate, current-period revenue, input tax ratio, whether abnormal invoices exist, years since registration, and tax credit rating (A/B/M/C/D).

The assessment scores six dimensions independently: each late filing scores 5 points, capped at 25; each missing invoice scores 8 points, capped at 24; tax burden rate below half the industry average scores 20, below 80% scores 12; input tax ratio above 0.95 scores 15, above 0.85 scores 8; an abnormal invoice scores a one-vote 20; registration less than 1 year scores 10, less than 3 years scores 5. The six dimensions are summed and mapped to HIGH/MEDIUM/LOW via the 70/40 lines.

Handling routes split into three paths: enterprises with abnormal invoices or a total score reaching 70 go directly into tax audit (TAX_AUDIT) with case filing; those above 40 are assigned a field visit (FIELD_VISIT); the rest undergo regular self-check (SELF_CHECK). Abnormal invoices are a “one-vote route” independent of total score—even a total of 20 points at LOW level is still routed to audit.

The decision result also outputs 7 itemized indicator entries (six dimension scores plus total risk score) and concern notes (such as “tax burden significantly below industry average, watch revenue completeness”, “input tax ratio too high, watch inflated input risk”, “newly registered enterprise, under key monitoring”), supporting risk explanations, interviews, and post-audit traceability. Scenario 8 covers 6 enterprise profiles: multi-dimension all-hit high-risk enterprise (100 points), well-compliant enterprise (0 points self-check), medium-risk 48 points field visit, abnormal invoice alone triggering audit, abnormal input tax at 32 points, newly registered enterprise at 72 points.

Business pain points

The six dimension deduction policies (5/8 per occurrence, caps 25/24, 0.5/0.8× industry average, 0.95/0.85 input ratios) are scattered across risk-control scripts and report logic; every threshold adjustment at a branch or industry level requires code changes and redeployment.
Comparing tax burden rate with industry average written as division has both floating-point precision issues and division-by-zero risks; hard-coded implementations differ everywhere.
The six dimensions can sum over 100, so grading thresholds (70/40) and handling routes need a unified clamp; otherwise different entry points produce inconsistent levels.
“One-vote audit for abnormal invoices” and “grade by total score” are two decision paths; written as plain if-else they easily degrade into “audit only at high score”, letting low-score high-risk enterprises slip through.
When enterprises dispute results, they need per-dimension score details as explanatory material; a black-box total cannot satisfy tax audit traceability requirements.
Tax system changes face strict approval and few release windows, and many supporting systems run on JDK 8 and IT-innovation environments, requiring a lightweight, hot-updatable rule solution without heavy middleware.

Solution architecture

This case uses the standard “six-piece set”: the input model carries the enterprise filing and operating snapshot, the decision result model carries score, level, route, and indicator list, the rule interface declares 10 rule methods, the XML script externalizes all deduction policies and thresholds, the Service handles six-dimension aggregation, 0-100 clamp, and list assembly, and JUnit regresses with 6 enterprise profiles.

Layer	Responsibility	Files
Domain model	Enterprise tax profile, tax risk decision result	TaxProfile.java, TaxRiskDecision.java
Rule set & XML	10 methods covering six-dimension scoring + risk level + audit/warning/investigation routes	TaxComplianceRules.java, tax-compliance.xml
Orchestration service	Six-dimension aggregation clamped to 0-100, 7-indicator list and concern note assembly	TaxComplianceService.java
Tests	6 enterprise profiles (high risk / compliant / medium risk / abnormal invoice / abnormal input / newly registered)	TaxComplianceServiceTest.java

Rule method breakdown

Rule method	Policy	Output
`scoreLate`	Each late filing 5 points, capped at 25	0-25
`scoreMissingInvoice`	Each missing invoice 8 points, capped at 24	0-24
`scoreBurden`	Below industry avg ×0.5 → 20, below ×0.8 → 12 (cross-multiplication comparison, no division)	0/12/20
`scoreInputRatio`	Input ratio >0.95 → 15, >0.85 → 8	0/8/15
`scoreAbnormal`	Abnormal invoice one-vote 20	0/20
`scoreAge`	Registered `<1` year → 10, `<3` years → 5	0/5/10
`riskLevel`	≥70 HIGH / ≥40 MEDIUM / otherwise LOW	HIGH/MEDIUM/LOW
`auditLevel`	Abnormal invoice or ≥70 → TAX_AUDIT; ≥40 → FIELD_VISIT; otherwise SELF_CHECK	TAX_AUDIT/FIELD_VISIT/SELF_CHECK
`needWarning`	Total ≥40 → push risk warning	true / false
`needInvestigation`	Total ≥70 or abnormal invoice → file investigation	true / false

Code implementation (complete & runnable)

Place the six files into a Maven project following the repository’s original package structure: the two models go into src/test/java/com/github/paohaijiao/demo/model/, the rule interface and test go into the com.github.paohaijiao.demo package, the orchestration service goes into com.github.paohaijiao.demo.service, and the XML script goes into src/test/resources/demo/tax-compliance.xml; keep all package names exactly as in the source. Run mvn test -Dtest=TaxComplianceServiceTest at the project root to execute.

TaxProfile.java

package com.github.paohaijiao.demo.model;

import lombok.AllArgsConstructor;
import lombok.Data;
import lombok.NoArgsConstructor;

/**
 * 企业税务画像（税务风险打分所需的申报与经营快照）
 */
@Data
@NoArgsConstructor
@AllArgsConstructor
public class TaxProfile {

    /**
     * 企业税号
     */
    private String companyId;

    /**
     * 企业名称
     */
    private String companyName;

    /**
     * 纳税人类型：GENERAL-一般纳税人 / SMALL_MICRO-小规模
     */
    private String taxpayerType;

    /**
     * 申报所属期
     */
    private String taxPeriod;

    /**
     * 逾期申报次数
     */
    private int lateCount;

    /**
     * 缺失发票次数
     */
    private int missingInvoice;

    /**
     * 实际税负率
     */
    private double taxBurdenRate;

    /**
     * 行业平均税负率
     */
    private double industryAvgBurden;

    /**
     * 本期营业收入（元）
     */
    private double revenue;

    /**
     * 进项占比
     */
    private double inputTaxRatio;

    /**
     * 是否存在异常发票
     */
    private boolean hasAbnormalInvoice;

    /**
     * 注册年限
     */
    private int yearsSinceRegister;

    /**
     * 纳税信用等级：A / B / M / C / D
     */
    private String creditRating;
}

TaxRiskDecision.java

package com.github.paohaijiao.demo.model;

import lombok.Data;

import java.util.ArrayList;
import java.util.List;

/**
 * 税务合规风险决策结果
 */
@Data
public class TaxRiskDecision {

    /**
     * 企业税号
     */
    private String companyId;

    /**
     * 风险总分（0-100）
     */
    private int riskScore;

    /**
     * 风险等级：HIGH / MEDIUM / LOW
     */
    private String riskLevel;

    /**
     * 处置方式：SELF_CHECK-自查 / FIELD_VISIT-实地核查 / TAX_AUDIT-税务稽查
     */
    private String auditLevel;

    /**
     * 是否推送风险提醒
     */
    private boolean needWarning;

    /**
     * 是否移交稽查
     */
    private boolean needInvestigation;

    /**
     * 风险指标明细
     */
    private List<String> indicators = new ArrayList<String>();

    /**
     * 处置建议
     */
    private List<String> notes = new ArrayList<String>();

    public void addIndicator(String indicator) {
        this.indicators.add(indicator);
    }

    public void addNote(String note) {
        this.notes.add(note);
    }
}

TaxComplianceRules.java

package com.github.paohaijiao.demo;

import com.github.paohaijiao.xml.param.Param;

/**
 * 场景 8（生产级样板）：税务合规风险打分规则集
 * <p>
 * 规则按「多维风险指标 → 分级 → 处置路由」拆分，六个维度独立计分：
 * 逾期申报、缺失发票、税负率异常、进项异常、异常发票、成立年限。
 * 规则脚本见 {@code src/test/resources/demo/tax-compliance.xml}。
 */
public interface TaxComplianceRules {

    /**
     * 逾期申报扣分（每次 5 分，封顶 25）
     */
    int scoreLate(@Param("lateCount") int lateCount);

    /**
     * 缺失发票扣分（每次 8 分，封顶 24）
     */
    int scoreMissingInvoice(@Param("missingInvoice") int missingInvoice);

    /**
     * 税负率异常扣分：明显低于行业均值触发
     */
    int scoreBurden(@Param("taxBurdenRate") double taxBurdenRate,
                    @Param("industryAvgBurden") double industryAvgBurden);

    /**
     * 进项占比异常扣分
     */
    int scoreInputRatio(@Param("inputTaxRatio") double inputTaxRatio);

    /**
     * 异常发票扣分
     */
    int scoreAbnormal(@Param("hasAbnormalInvoice") boolean hasAbnormalInvoice);

    /**
     * 新设企业扣分（成立时间越短风险越高）
     */
    int scoreAge(@Param("yearsSinceRegister") int yearsSinceRegister);

    /**
     * 风险等级：HIGH / MEDIUM / LOW
     */
    String riskLevel(@Param("riskScore") int riskScore);

    /**
     * 处置方式：SELF_CHECK / FIELD_VISIT / TAX_AUDIT
     */
    String auditLevel(@Param("riskScore") int riskScore,
                      @Param("hasAbnormalInvoice") boolean hasAbnormalInvoice);

    /**
     * 是否推送风险提醒
     */
    boolean needWarning(@Param("riskScore") int riskScore);

    /**
     * 是否移交稽查
     */
    boolean needInvestigation(@Param("riskScore") int riskScore,
                              @Param("hasAbnormalInvoice") boolean hasAbnormalInvoice);
}

compliance.xml

class="header">

<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE javas PUBLIC "-//PAOHAIJIAO//DTD API JAVA 1.0//EN"
        "classpath:paohaijiao/dtd/Jquick-java.dtd">
<javas namespace="com.github.paohaijiao.demo.TaxComplianceRules">
 <!-- 逾期申报扣分 -->
    <java name="scoreLate" returnClass="int">
        <![CDATA[
            int def scoreLate(int:lateCount) {
                int score = lateCount * 5;
                if (score > 25) {
                    score = 25;
                }
                return score;
            }
        ]]>
    </java>
 <!-- 缺失发票扣分 -->
    <java name="scoreMissingInvoice" returnClass="int">
        <![CDATA[
            int def scoreMissingInvoice(int:missingInvoice) {
                int score = missingInvoice * 8;
                if (score > 24) {
                    score = 24;
                }
                return score;
            }
        ]]>
    </java>
 <!-- 税负率异常扣分 -->
    <java name="scoreBurden" returnClass="int">
        <![CDATA[
            int def scoreBurden(double:taxBurdenRate, double:industryAvgBurden) {
                if (taxBurdenRate < industryAvgBurden * 0.5) {
                    return 20;
                } else if (taxBurdenRate < industryAvgBurden * 0.8) {
                    return 12;
                } else {
                    return 0;
                }
            }
        ]]>
    </java>
 <!-- 进项占比异常扣分 -->
    <java name="scoreInputRatio" returnClass="int">
        <![CDATA[
            int def scoreInputRatio(double:inputTaxRatio) {
                if (inputTaxRatio > 0.95) {
                    return 15;
                } else if (inputTaxRatio > 0.85) {
                    return 8;
                } else {
                    return 0;
                }
            }
        ]]>
    </java>
 <!-- 异常发票扣分 -->
    <java name="scoreAbnormal" returnClass="int">
        <![CDATA[
            int def scoreAbnormal(boolean:hasAbnormalInvoice) {
                if (hasAbnormalInvoice) {
                    return 20;
                } else {
                    return 0;
                }
            }
        ]]>
    </java>
 <!-- 新设企业扣分 -->
    <java name="scoreAge" returnClass="int">
        <![CDATA[
            int def scoreAge(int:yearsSinceRegister) {
                if (yearsSinceRegister < 1) {
                    return 10;
                } else if (yearsSinceRegister < 3) {
                    return 5;
                } else {
                    return 0;
                }
            }
        ]]>
    </java>
 <!-- 风险等级 -->
    <java name="riskLevel" returnClass="java.lang.String">
        <![CDATA[
            str def riskLevel(int:riskScore) {
                if (riskScore >= 70) {
                    return "HIGH";
                } else if (riskScore >= 40) {
                    return "MEDIUM";
                } else {
                    return "LOW";
                }
            }
        ]]>
    </java>
 <!-- 处置方式 -->
    <java name="auditLevel" returnClass="java.lang.String">
        <![CDATA[
            str def auditLevel(int:riskScore, boolean:hasAbnormalInvoice) {
                if (hasAbnormalInvoice) {
                    return "TAX_AUDIT";
                } else if (riskScore >= 70) {
                    return "TAX_AUDIT";
                } else if (riskScore >= 40) {
                    return "FIELD_VISIT";
                } else {
                    return "SELF_CHECK";
                }
            }
        ]]>
    </java>
 <!-- 是否推送提醒 -->
    <java name="needWarning" returnClass="boolean">
        <![CDATA[
            boolean def needWarning(int:riskScore) {
                if (riskScore >= 40) {
                    return true;
                } else {
                    return false;
                }
            }
        ]]>
    </java>
 <!-- 是否移交稽查 -->
    <java name="needInvestigation" returnClass="boolean">
        <![CDATA[
            boolean def needInvestigation(int:riskScore, boolean:hasAbnormalInvoice) {
                if (hasAbnormalInvoice) {
                    return true;
                } else if (riskScore >= 70) {
                    return true;
                } else {
                    return false;
                }
            }
        ]]>
    </java>
 style="--0:#7FDBCA"></javas>

a">TaxComplianceService.java