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.
Time series analysis, Personal income tax, Tax planning
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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