摘要
与国际上其他国家的节能减排税收政策相比,我国当前相关税种的调控效果并不显著,有很大的完善空间。介绍了1996～2007年间的节能减排相关税种数据,用单位GDP能耗作为参考量,运用灰色关联法研究了相关税种与节能减排之间的灰色关联度。建立了税收与节能减排的定量分析基础,为更好地运用税收杠杆促进企业节能减排提供了依据。
Compared with other countries＇ tax policies of energy saving and emission reduction in the international,the regulation effects of current-related taxes in China were not obvious and had great improvement space.The current-re-lated taxes data of energy saving and emission reduction from 1996 to 2007 were introduced,taking the unit energy consumption of GDP for references,the method of gray relation was used to research the grey related degree between related taxes and energy saving and emission reduction.The basis of quantitative analysis about taxes and energy sav-ing and emission reduction was established,and the reference was provided for better using the tax leverage to pro-mote energy saving and emission reduction in enterprise.
出处
《华东电力》
北大核心
2010年第8期1123-1125,共3页
East China Electric Power
关键词
环境污染
节能减排
税收政策
灰色关联
environment pollution
energy saving and emission reduction
tax policy
gray relation
