累进税率税收筹划的数学分析与应用研究

超额和全额累进税率在中国的税率设计与实践中普遍存在，税收筹划也经常对它们进行筹划从而达到节税①的目的。通过对累进税率进行数学分析与研究，寻求累进税率税收筹划中更为原则性、具体化和精确性的推论，即当预期单次的收入适用累进税率时，可以结合纳税期限，把收入分别在不同的纳税期限里来实现。

The Mathematical Analysis and Related Application Study on Progressive Tax Rate's Tax Planning

The non-deductible progressive rate and excess progressive rate are ubiquitous in our country's tax system and taxation practice,and we always make related tax planning on progressive rates to save taxation.The mathematical analysis and related study is a new method to analyze the progressive rate,which purpose is to find out more fundamental corollaries with embodiment and accuracy from progressive rate tax planning.When the anticipated single income is suitable the progressive tax rate,we can unifty the tax payment deadline and realize the income in the different tax payment deadline separately.