我国个人所得税改革效应的实证研究  

The Empirical Research for the Effects of Personal Income Taxation Reform

作　　者：解忠诚[1] 陈银京[1] 梁颖华[1] 杨茜[1] 

机构地区：[1]中国传媒大学理学院,北京100024

出　　处：《中国传媒大学学报（自然科学版）》2012年第3期37-40,共4页Journal of Communication University of China：Science and Technology

摘　　要：通过此次个人所得税改革前后数据对比分析表明,改革后的个人所得税征收办法仍然不合理。本文通过建立分段函数,研究了我国个人所得税改革前后的税收征收办法对不同收入人群的影响,得出了相应的结论,并对税收政策提出了一些建议。By comparing data before and after the personal income taxation reform, this paper concludes that the after- reform taxation method is still unreasonable. By establishing section function, this paper analyzes the influence of personal income taxation reform on different people and draws related conclu- sions, then, puts forward some suggestions on taxation policy.

关 键 词：个人所得税 起征点 分段函数 效应分析 

分 类 号：F812.42[经济管理—财政学]