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微观模拟模型是以微观个体为基础,模拟真实的社会经济活动,在税收领域有着广泛的应用。本文简要介绍了微观模拟模型的定义、分类,以及构建微观模拟模型的基本思路和基本步骤,然后以英国个人所得税模型为例,说明微观模拟模型在税收工作中的应用,最后总结了其对我国构建税收微观模拟模型的启示。
Micro-simulation model is based on micro-individuals to simulate the real social and economic activities in the field of tax has a wide range of applications. This paper briefly introduces the definition and classification of microscopic simulation model, and the basic ideas and basic steps of constructing microscopic simulation model. Then, taking British personal income tax model as an example, the application of microscopic simulation model in taxation work is summarized. Finally, Enlightenment on Constructing Tax Micro Simulation Model.