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采用熵权法计算2000～2010年各年我国环境绩效的综合得分,在此基础上,分别计算了各项环境保护税费与环境绩效的灰色关联度,并进行关联度排序,得出如下结论:当前我国各环境保护税费与环境绩效综合得分关联度均偏低;我国环境保护税费的环境保护作用有限。因此,我国应对现行各项环境保护税费制度进行相应的改革,并加快独立的环境税收体系的建设。
Entropy method was used to calculate the comprehensive score of China’s environmental performance from 2000 to 2010. Based on this, the gray relational grade between environmental protection tax and environmental performance was calculated and the relevancy degree was ranked. The following conclusions were drawn : At present, the correlation between environmental protection taxes and fees and environmental performance comprehensive scores in China is low; the environmental protection tax for environmental protection in China has a limited role in environmental protection. Therefore, our country should make corresponding reforms to the current system of environmental taxes and fees, and speed up the construction of an independent environmental taxation system.