The long-term development of the manufacturing industry relies on sustainable tax management, which plays a key role in optimizing production costs. While artificial intelligence models have been applied to tax-related predictions, research on their application for predicting tax management levels is quite limited, with no studies focused on the manufacturing industry in China. To enhance digital innovation in corporate management, this study applies interpretable artificial intelligence models to predict the tax management level, which helps decision-makers maintain it within a sustainable range. The ratio of total tax expense to total profits (ETR) is used to represent the tax management level, which is predicted using decision trees, random forests, linear regression, support vector regression, and artificial neural networks with eight input features. Comparisons among the developed models indicate that the random forest model exhibits the best performance in terms of prediction accuracy and generalization capability. Additionally, the Shapley additive explanations (SHAP) technique is integrated with the developed model to enhance the interpretability of its predictions. The SHAP results reveal the importance of the input features and also highlight the dominance of certain features. The results show that the ETR from the previous year holds the greatest importance, being more than twice as significant as the second most important factor, whereas the effect of board size is negligible. Moreover, benefiting from the local interpretations using SHAP values, this approach aids managers in making rational tax management decisions.

Although the double-double (DD) laminates proposed by Tsai provide a promising option for achieving better structural performance with lower manufacturing and maintenance costs, the buckling performance of perforated DD laminates still remains clear. In this study, optimal ply angles, rotation angles, and the corresponding maximum buckling loads are determined for DD laminates with various cutouts, which are used for comparisons to evaluate the effects of cutout size and shape on the buckling behaviour of perforated DD laminates. Apart from conventional circular and elliptical cutouts, the use of a combined-shape cutout for DD laminates is also investigated. As a large number of optimisations are required to obtain the maximum buckling loads for different cases in this study, an efficient optimisation method for perforated DD laminates is proposed based on an artificial neural network (ANN) and a genetic algorithm (GA). Unlike conventional quadaxial (QUAD) laminates, the repetition of a four-ply sublaminate in DD laminates makes their layup to be represented by only two ply angles; hence, the application of ANN models for predicting the buckling behaviour of various perforated DD laminates is studied in this paper. The superior performance of the ANN models is demonstrated by comparisons with other machine learning models. Instead of using the time-consuming FEA, the developed ANN model is utilised within a GA to obtain the maximum buckling load of perforated DD laminates. Compared to the circular cutout, the use of elliptical and combined-shape cutouts leads to more noticeable changes in the optimal ply angles as the cutout size increases. Based on the obtained results, the use of the combined-shape cutout is recommended for DD laminates.