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在对环境税征管模式进行实务选择的基础上,构建中国环境税征管模式选择的影响因素指标体系。采用熵权法和模糊综合评判法构造出符合客观实际的优选模型;同时,通过湖北省武汉市的7个区(县)的21个相关政府部门和42家大中小型企业的调研数据进行征管模式优选。结果发现:适合中国国情的环境税征管模式为“环保代核、税务征收”模式。采用这种模式有利于充分利用环保部门和税务部门的专业优势,提高征管效率。但这种模式也对环保部门和税务部门的协调配合提出了很高的要求。
Based on the practical selection of the model of environmental tax collection and management, an index system of influential factors for the selection of the model of collection and management of environmental tax in China is established. Adopting entropy weight method and fuzzy comprehensive evaluation method to construct the optimal model which is in line with the objective reality. At the same time, through the survey data of 21 related government departments and 42 small and medium-sized enterprises in 7 districts (counties) in Wuhan City, Mode is preferred. The result shows that the model of environmental tax collection and management suitable for the national conditions of China is the “model of environmental protection and tax collection”. Adopting this mode will help to make full use of the professional advantages of environmental protection departments and taxation departments and improve the efficiency of collection and administration. However, this model also sets very high demands on the coordination and cooperation between the environmental protection department and the taxation department.