1、 成绩：成绩： 统计计算与软件统计计算与软件 期末大作业期末大作业 大作业题目：大作业题目： 任课老师：任课老师： 姓姓 名：名： 学学 号：号： 班班 级：级： 1 摘要摘要 在纳税单位的选择上，有家庭和个人两种选择方法，选择不同的纳税单位会对国家财政收入、 纳税人税负造成不同影响。目前我国个人所得税制以个人为纳税单位，按其收入类别进行划分，在 进行合理扣除后乘以相应税率计征。而在国外，一些国家允许将家庭作为个人所得税的纳税单位， 具有一定的借鉴意义。本文结合我国国情，探索个人所得税的影响因素。当前，我国个人所得税的 纳税单位为个人，针对不同类型的收入分别采用统一的扣除标准和税率，随着我国经
2、济的快速发展， 人们的收入水平也随之不断提升。在现行的个人所得税制度下，个人作为纳税义务主体，必须按照 相关税法对个人收入缴纳所得税，这就导致个人获取的实际收入会有所减少。 关键词：关键词：个人所得税；回归分析；聚类分析；时间序列分析 1 Abstract There are two ways to choose tax paying units: family and individual. Different tax units will have different effects on national fiscal revenue and taxpayers tax burden.A
3、t present, the individual income tax system of our country takes the individual as the tax unit, divides it according to its income category, and multiplies the tax rate by the corresponding tax rate after the reasonable deduction.In foreign countries, some countries allow the family to be the indiv
4、idual income tax unit, which has certain reference significance.This paper explores the influence factors of personal income tax in combination with the national conditions of our country. At present, the tax unit of personal income tax in China is individual, and a unified deduction standard and ta
5、x rate are applied to different types of income. With the rapid development of Chinas economy, peoples income level is also rising.Under the current personal income tax system, individuals as income tax entities must pay income tax according to the relevant tax laws, which leads to a decrease in per
6、sonal income. Key words: personal income tax; regression analysis; cluster analysis; time series analysis 2 一一. .数据预处理数据预处理 首先，将个人所得税收表保存为 CSV（逗号分隔）格式，之后用函数将数据读入到 R 的内 存中。为了方便之后的操作，对各列进行命名，其中 NY 代表年度时间，CSJMNRJKZPSR， CZDWZGNPJGZ， CZJMCXCKYE， DQSCZZ， DECYZJZ， CZFSYDWCYRYS， DFCZSR， GRSDS， YBYSSR， ZFXJJSR 分别代表城市居民年人均可支配收入、城镇单位职工年平均工资、城镇居民储蓄存款余额、地 区生产
