北京市个人所得税状况统计评析——对北京市个人所得税的抽样调查

    Statistical Appraisal and Analysis of the Situation of Beijing's Personal Income Tax——Sampling investigation of Beijing's personal income tax

    • 摘要: 为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解,在采用偶遇抽样问卷调查方法的基础上,使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析,针对我国个人所得税制的宣传力度不够,多数人不了解个人所得税的计算,以及统计口径不适合目前分析需要的现状,提出统计口径宏观测算方法和统计调查的改进意见,以期对北京市的税收建设有所帮助。

       

      Abstract: In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough, so that most people do not know how the tax is calculated out, and some standards of statistics are not adaptive to the requirement of present analysis. Finally some proposals about improving statistical macroscopic calculation method and statistic survey.

       

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