Time Series Analysis in The Application Research of The Personal Income Tax Planning in Colleges and Universities

Time Series Analysis in The Application Research of The Personal Income Tax Planning in Colleges and Universities

Liu Jiaorao Yu shanshan 

Department of Economics and Management, Hechi University, Yizhou 546300, China

Corresponding Author Email: 
1349828724@qq.com
Page: 
1-4
|
DOI: 
http://dx.doi.org/10.18280/mmep.020301
Received: 
N/A
|
Accepted: 
N/A
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Published: 
31 January 2015
| Citation

OPEN ACCESS

Abstract: 

In order to reduce he personal income tax burden of university teachers, this paper based on 2009-2012 monthly income data of Teacher Zhang who is in a university in Guangdong Province , using time series analysis method, using the Excel and SPSS statistical analysis software, establishing autoregressive integrated moving average model ARIMA(P, D, q) ,through the autocorrelation and partial autocorrelation test, calculation to complete the teacher 2013 revenue forecast, has carried on the tax planning research, puts forward the reasonable tax advice.

Keywords: 

Time series analysis, Personal income tax, Tax planning

1. Introduction
2. Teachers’ Income Arima Model
3. Conclusion
Acknowledgment

The authors are highly thankful for the Guangxi Education Science Education Financial Management special subject (ID: 2013ZCW060), Guangxi university research projects (ID: 201308LX321), Hechi University youth issues (number: 2012B-H003).

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