本文選題：個(gè)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(guó)家庭金融調(diào)查中心2013年城鎮(zhèn)居民微觀數(shù)據(jù),對(duì)樣本城鎮(zhèn)居民整體個(gè)人所得稅收入流失率和不同特征納稅人的個(gè)人所得稅收入流失率分別進(jìn)行了測(cè)算。研究表明,樣本城鎮(zhèn)居民整體個(gè)人所得稅收入流失率較大,個(gè)人所得稅收入存在增長(zhǎng)空間,并且不同特征納稅人的個(gè)人所得稅收入流失率差異明顯�；谏鲜龇治�,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(cái)經(jīng)大學(xué)公共管理學(xué)院;西南財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【分類號(hào)】：F812.42
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本文編號(hào)：1805729