北京市个人所得税税收能力测算  

Beijing personal income tax tax revenue ability surveys

作　　者：易楠[1] 

机构地区：[1]首都经济贸易大学,北京100070

出　　处：《中国经济与管理科学》2009年第10期105-107,114,共4页Chinese Economy Management Science Magazine

基　　金：首都经济贸易大学研究生科技创新资助项目.

摘　　要：本文首先介绍了我国个人所得税制度的历史变革，然后讨论了个人所得税税收能力测算的国内外研究成果，再结合北京市统计局发布的居民收入和支出的抽样调查数据，估算出了北京市个人所得税税收能力及税收流失额，最后根据测算结果对税收稽查工作提出了一些政策建议。This article first introduced our country personal income tax system historical transformation, then discussed the personal income tax tax revenue ability reckoning domestic and foreign research results, the inhabitant who recombination Beijing Statistics bureau issued has received and the disbursement sample investigation data, estimated the Beijing personal income tax tax revenue ability and the tax revenue outflow volume, finally put forward some policy proposal according to the reckoning result to the tax revenue examination work.

关 键 词：个人所得税 税收能力 测算 

分 类 号：F812.42[经济管理—财政学]