摘要
通过对中、美、英三国个人所得税税率及其级数进行残差分析,并根据我国的国情进行了优化税率和缩减税级.最后,采用近年人均GDP数据建立非线性拟合预测模型和Logistic模型,成功拟制出我国未来十年的个人所得税起征点,以及具有中国特色的税率表,可为相关部门做决策提供参考.
This text,according to the analysis of the rate of personal income tax and its series in China, the United States and British, makes the optimization of rate and the cut of rate scale by the state of our country. Finally,by the adoption to the average for individuals＇ GDP data in recent years, the paper establishes the nonlinear model of conjecture and calculate and the Logistic model, successfully draws up to make the point of personal income tax in the future ten years, and the tax rate form with China special features,provides reference for the related section to make decision.
出处
《甘肃联合大学学报（自然科学版）》
2007年第6期29-34,38,共7页
Journal of Gansu Lianhe University :Natural Sciences
基金
佛山市科技发展专项基金(2005070021)
