Fuente: Wipo "BigData" The invention provides a big data identification model method and device for virtually issuing a value-added tax invoice. The method comprises the following steps: acquiring historical data of a value-added tax case and information data of an enterprise currently issuing the value-added tax invoice; creating a feature dimension model, and determining a feature weight set of behavior features in the feature dimension model based on historical data; performing feature analysis on the information data according to the feature weight set based on a feature dimension model to obtain an abnormal score set of the behavior features; and determining an abnormal event of the enterprise in the behavior characteristics according to the abnormal score set. In the embodiment of the invention, by creating the feature dimension model and processing the feature dimension model through the historical data, the behavior features and the feature weight set which better conform to the real situation can be obtained, so that the problem that in the prior art, a manual troubleshooting mode through clues is poor in accuracy is solved. And false value-added tax invoice making is difficult to effectively prevent and fight.