| 纳税优化模型——对分段函数教学的尝试 |
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| 引用本文： | 寿焕君,郑玉仙.纳税优化模型——对分段函数教学的尝试[J].浙江水利水电专科学校学报,2012,24(4):65-67,75. |
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| 作者姓名： | 寿焕君 郑玉仙 |
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| 作者单位： | 浙江水利水电专科学校,浙江杭州,310018 |
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| 摘 要： | 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．
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| 关 键 词： | 分段函数 个人所得税 纳税优化 |
Tax Optimization--Teaching of Piecewise Function |
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| Affiliation: | SHOU Huan-jun, ZHEN Yu-xian (Zhejiang Water Conservancy and Hydropower College, Hangzhou 310018, China) |
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| Abstract: | 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. |
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| Keywords: | piecewise function personal tax tax optimization |
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