TED: Related Party Transaction guided Tax Evasion Detection on Heterogeneous Graph
TED:基于关联方交易的异构图偷漏税检测
机构 * School of Computer Science and Technology, Xi’an Jiaotong University(西安交通大学计算机科学与技术学院) ; School of Distance Education, Xi’an Jiaotong University(西安交通大学继续教育学院) ; School of Computing and Augmented Intelligence, Arizona State University(亚利桑那州立大学计算与增强智能学院)
AI总结 针对现有偷漏税检测方法未能充分利用税务场景中丰富交互信息的问题,提出一种基于异构图神经网络的TED模型,通过关联方交易组过滤噪声并设计层次注意力机制捕获深层语义,在真实数据集上显著优于现有方法。
Comments Accepted by Data Mining and Knowledge Discovery (DMKD25)