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本文归纳了发达国家构建个人所得税微观模拟模型的基本步骤和方式,提出了构建我国个人所得税微观模拟模型的可行性建议。
This paper summarizes the basic steps and ways of building a micro-simulation model of personal income tax in developed countries and puts forward the feasibility of building a micro-simulation model of personal income tax in China.