摘要
加强高收入者的个人所得税征管、促进纳税遵从一直是税务部门的重要工作之一。利用多元有序因变量Logistic回归模型,以江苏某市2010年度年所得12万元以上个人所得税纳税申报的数据为样本,以"应补税额"等级的五分类有序变量为因变量,以纳税申报表中纳税人的年龄、应纳税所得额、应纳税额、性别、职业大类、行业大类6个影响因素为自变量,进行多元有序因变量的Logistic回归分析,研究结果可为税务系统加强年所得12万元以上高收入者个人所得税的申报与征管、促进纳税遵从提供新的思路。
Strengthening tax collection and promoting tax compliance has been very important for all tax administrations.The authors will use the polytomous Logistic Model to analyze by using the sample,which is from the data of tax return of individual with annual income of 120000 yuan and above in one city,Jiangsu Province.The authors reject the missing values to make ＂grade five categories of owed tax＂ the response variable;and the independent variables are taxpayer＇s age,the taxable income amount,taxes,sex,occupation categories,industry categories,so that it is possible to carry out the Logistic regression analysis.The authors hope that such study can be useful to the tax officers in terms of administration on high income earners with annual income of 120000 yuan and above as well as improving compliance.
出处
《税务与经济》
CSSCI
北大核心
2012年第3期76-80,共5页
Taxation and Economy
