本文選題：個人所得稅 + 納稅人特征�。� 參考：《稅務(wù)研究》2016年11期

【摘要】：本文運(yùn)用中國家庭金融調(diào)查中心2013年城鎮(zhèn)居民微觀數(shù)據(jù),對樣本城鎮(zhèn)居民整體個人所得稅收入流失率和不同特征納稅人的個人所得稅收入流失率分別進(jìn)行了測算。研究表明,樣本城鎮(zhèn)居民整體個人所得稅收入流失率較大,個人所得稅收入存在增長空間,并且不同特征納稅人的個人所得稅收入流失率差異明顯。基于上述分析,本文提出了相關(guān)的政策建議。
[Abstract]:Based on the analysis of the urban resident microscopic data in 2013 , the paper calculates the loss rate of individual income tax and the loss rate of individual income tax of taxpayers with different characteristics . The research shows that the income of individual income tax of the urban residents in the sample is relatively large , the income of individual income tax increases , and the individual income tax income of different characteristic taxpayers is obviously different . Based on the above analysis , the paper puts forward some relevant policy recommendations .

【作者單位】： 西南財經(jīng)大學(xué)公共管理學(xué)院;西南財經(jīng)大學(xué)財政稅務(wù)學(xué)院;
【分類號】：F812.42
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本文編號：1805729