2016东润丘成桐科学奖（数学）参赛作品.PDFVIP

2016 东润丘成桐科学奖（数学）参赛作品 题目：对目前个税制度的评价及建议 作 者：王族子涵 校外导师：宋月 （西安电子科技大学数学与统计学院 教授） 校内导师：石鸿鹏 参赛学校：西安交通大学附属中学 1 / 15 ABSTRACT With the economic development of our country in recent years, all classes of society payed a high attention to 2011 personal tax system. The current tax system has not been adjusted and it faced many problems. This paper based on the function of taxation. First we established three evaluation indicators, namely tax fairness index, tax efficiency index and tax p