成绩：
统计计算与软件 期末大作业
大作业题目： 任课老师： 姓 名： 学 号： 班 级：
摘要
在纳税单位的选择上，有家庭和个人两种选择方法，选择不同的纳税单位会对国家财政收入、纳税人税负造成不同影响。目前我国个人所得税制以个人为纳税单位，按其收入类别进行划分，在进行合理扣除后乘以相应税率计征。而在国外，一些国家允许将家庭作为个人所得税的纳税单位，具有一定的借鉴意义。本文结合我国国情，探索个人所得税的影响因素。当前，我国个人所得税的纳税单位为个人，针对不同类型的收入分别采用统一的扣除标准和税率，随着我国经济的快速发展，人们的收入水平也随之不断提升。在现行的个人所得税制度下，个人作为纳税义务主体，必须按照相关税法对个人收入缴纳所得税，这就导致个人获取的实际收入会有所减少。
关键词：个人所得税；回归分析；聚类分析；时间序列分析
1
Abstract
There are two ways to choose tax paying units: family and individual. Different tax units will have different effects on national fiscal revenue and taxpayer's tax burden.At present, the individual income tax system of our country takes the individual as the tax unit, divides it according to its income category, and multiplies the tax rate by the corresponding tax rate after the reasonable deduction.In foreign countries, some countries allow the family to be the individual income tax unit, which has certain reference significance.This paper explores the influence factors of personal income tax in combination with the national conditions of our country. At present, the tax unit of personal income tax in China is individual, and a unified deduction standard and tax rate are applied to different types of income. With the rapid development of China's economy, people's income level is also rising.Under the current personal income tax system, individuals as income tax entities must pay income tax according to the relevant tax laws, which leads to a decrease in personal income.
Key words: personal income tax; regression analysis; cluster analysis; time series analysis
1