浙江水利水电专科学校学报
浙江水利水電專科學校學報
절강수이수전전과학교학보
JOURNAL OF ZHEJIANG WATER CONSERVANCY AND HYDROPOWER COLLEGE
2012年
4期
65-67,75
,共4页
分段函数%个人所得税%纳税优化
分段函數%箇人所得稅%納稅優化
분단함수%개인소득세%납세우화
piecewise function%personal tax%tax optimization
高等数学的教学中应增加应用比例．以分段函数的教学为例，针对个人所得税的7级超额累进税率表，采用线性规划方法，提出了一种优化纳税模型．得出在没有年终奖时，将年收入12个月均发，所缴税额最少；而在有年终奖时，根据不同的年收入，设计了MATLAB算法，得到最优解．
高等數學的教學中應增加應用比例．以分段函數的教學為例，針對箇人所得稅的7級超額纍進稅率錶，採用線性規劃方法，提齣瞭一種優化納稅模型．得齣在沒有年終獎時，將年收入12箇月均髮，所繳稅額最少；而在有年終獎時，根據不同的年收入，設計瞭MATLAB算法，得到最優解．
고등수학적교학중응증가응용비례．이분단함수적교학위례，침대개인소득세적7급초액루진세솔표，채용선성규화방법，제출료일충우화납세모형．득출재몰유년종장시，장년수입12개월균발，소격세액최소；이재유년종장시，근거불동적년수입，설계료MATLAB산법，득도최우해．
Application cases should be increased in advanced mathematics, taking the teaching of piecewise function for instance. Considering the personal income tax rate, an optimistic model is set up by using linear programming method. The conclusion is that total income should be paid equally every month when there are no one-time bonuses throughout the year, or an algorithm is designed to get the optimistic solution by Matlab.
