TaxPraBen: A Scalable Benchmark for Structured Evaluation of LLMs in Chinese Real-World Tax Practice
Gang Hu Yunnan University, Yating Chen, Haiyan Ding Yunnan University, Wang Gao, Huang Jiajia NanJing Audit University, Min Peng Wuhan University, Qianqian Xie Wuhan University, Kun Yue Yunnan University
While Large Language Models (LLMs) excel in various general domains, they exhibit notable gaps in the highly specialized, knowledge-intensive, and legally regulated Chinese tax domain. Consequently, while tax-related benchmarks are gaining attention, many focus on isolated NLP tasks, neglecting real-world practical capabilities. To address this issue, we introduce TaxPraBen, the first dedicated benchmark for Chinese taxation practice. It combines 10 traditional application tasks, along with 3 pioneering real-world scenarios: tax risk prevention, tax inspection analysis, and tax strategy planning, sourced from 14 datasets totaling 7.3K instances. TaxPraBen features a scalable structured evaluation paradigm designed through process of “structured parsing—field alignment extraction—numerical and textual matching”, enabling end-to-end tax practice assessment while being extensible to other domains. We evaluate 19 LLMs based on Bloom’s taxonomy. The results indicate significant performance disparities: all closed-source large-parameter LLMs excel, and Chinese LLMs like Qwen2.5 generally exceed multilingual LLMs, while the YaYi2 LLM, fine-tuned with some tax data, shows only limited improvement. TaxPraBen[https://anonymous.4open.science/r/TaxPraBen/] serves as a vital resource for advancing evaluations of LLMs in practical applications.
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Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表