工薪类个税税收标准对调节收入差距的分析

发布时间：2018-04-22 04:17

本文选题：Kruskal-Wallis检验 + 方差分析　；参考：《大连理工大学》2014年硕士论文

【摘要】：经济社会制度等在不断变化,而税制总是随着一定的经济制度和社会环境的变化而变化。上世纪初,个人所得税进入中国,在经济环境以及政治体制改变的同时,个税制度在曲折漫长的道路上艰难发展。个人所得税总是百姓茶余饭后谈论的问题之一,而工资薪金的个税起征点以及累进税率问题也时时牵动着人们的心。本文采用了2005年到2013年这九年间的31个省份与19个行业所对应的平均工资为数据,使用SPSS统计分析软件将省份与行业分开来讨论,使其成为研究的两个因子,并且对税前以及税后的平均工资分别做Kruskal-Wallis检验和方差分析,根据P值构造检验统计量,定义省份调节度、行业调节度和综合调节得分指标,将效果数量化来考察几套个税标准对缩小收入差距的的效用究竟有多大。
[Abstract]:The economic social system and so on are constantly changing, but the tax system always changes with the change of certain economic system and social environment. At the beginning of last century, personal income tax came into China. At the same time the economic environment and political system changed, the personal income tax system developed in a long and tortuous road. Personal income tax is always one of the issues that people talk about in their spare time, and the starting point of personal income tax and progressive tax rate always affect people's minds. In this paper, the average wages of 31 provinces and 19 industries from 2005 to 2013 are used as data, and the SPSS statistical analysis software is used to separate the provinces and industries to make them become two factors in the study. The average wages before and after tax are tested by Kruskal-Wallis and ANOVA respectively. According to the P value, the test statistics are constructed, the adjustment degree of provinces, the adjustment degree of industry and the index of comprehensive adjustment score are defined. Quantifying the effect to examine the effectiveness of several sets of personal income tax standards to narrow the income gap.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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