摘要
为了估算北京市个人所得税潜能,本文首先利用劳动统计局2009年北京分细行业的平均工资及年末人数,在经验假设的条件下采用随机模拟的方法产生了北京市职工工资收入数据;其次利用模拟数据讨论了北京市职工工资收入的分布,并对北京市职工工资收入分布的密度函数进行了估计;最后利用估计出的收入分布密度函数和我国2009年的个人所得税税率表,构建了个人所得税税收能力测算的积分模型,并利用MATLAB计算出2009年北京市个人所得税税收能力为264.487亿元,从而得到2009年的个税流失率为48.7%。
In order to estimate individual income＇ revenue potential about Beijing, this paper firstly work out the data about Beijing＇ staff wage under hypothesis conditions by using stochastic modeling method based on the average wage of all detailed fields and the year - end labor volume in Beijing,2009. Second- ly,the distribution of Beijing Staff＇ wage is discussed by simulative data and the density function for the wage＇ s distribution is evaluated. Finally, the integrate model are established based on the wage＇ s distri- bution density function and the schedule of individual income＇ tax rates in 2009 and individual income＇ revenue potential about Beijing is 264. 487 billion Yuan in 2009, so the individual income tax＇ loss rate is 48.7%.
出处
《中国传媒大学学报（自然科学版）》
2013年第4期27-33,共7页
Journal of Communication University of China：Science and Technology
基金
2013年中国传媒大学理科规划项目<非线性回归模型参数估计方法比较及应用研究>
项目编号:JBKY2013
关键词
个人所得税
税收潜能
工资收入分布
密度函数
流失率
individual income
revenue potential
wage＇ s distribution
density function
loss rate
