最优所得税模型及其算法研究

On the Research of the Best Model and Algorithm of Income Tax

个人所得税在税制改革后在税收中所占的比例日益增大，与法人税加在一起的直接税，往往是税收的主要部分．将运用现代计量经济学的研究方法，给出了理论模型和算法，为我国的所得税制度的选取提供理论依据．

After the tax reform, individual income tax has played the more important role in tax. It has become the main part of tax with the corporation tax together. Establishes the theorehcal model and algorithm with the methodology provided by the batch economics, in order to give some theoretical references to deepen the reform of the tax system.