最小二乘法在个人所得税税收收入研究中的应用  

The Use Case of Least Squares Method in the Research of Personal Income Tax Revenue

作　　者：李明[1] 李树海[1] 郑平[1] 王婷[2] 

机构地区：[1]兰州城市学院数学学院,甘肃兰州730070 [2]浙江财经大学财政税务学院,浙江杭州310018

出　　处：《甘肃高师学报》2016年第6期41-43,共3页Journal of Gansu Normal Colleges

摘　　要：在经济变量模型的参数估计中,最常见的一种拟合方法就是经典的最小二乘法估计量.在给定的假设条件下,最小二乘法得到的参数估计量具有非常好的统计性质,能够直观的分析因变量与自变量之间存在的关系.对最小二乘法估计值求解的数学原理及计量性质进行了阐述,并采用最小二乘估计法估计量解释了影响个人所得税税收收入的一些主要因素.In the parameter estimation of econometric model, lease squares method is one of the most useful fitted regression method. In the given assumptions, the parameters obtained from the least squares method has very good statistical properties. It can be used to analyze the relationship between the dependent and independent variables. This paper analyze the mathematical principle and mea- surement properties of the least squares method. Based on this, we use the least squares method to explain the main factors which in- fluence the personal income tax revenue.

关 键 词：最小二乘法 拟合回归 个人所得税 

分 类 号：O241.5[理学—计算数学]