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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 in the world energy-saving emission reduction tax policy, China’s current tax control effect is not significant, there is a lot of room for improvement. This paper introduces the data of energy saving and emission reduction related taxes from 1996 to 2007, and uses the energy consumption per unit of GDP as a reference. The gray relational method between relevant taxes and energy conservation and emission reduction is studied by using gray correlation method. Established the basis of quantitative analysis of tax revenue, energy conservation and emission reduction, and provided the basis for making better use of tax leverage to promote energy conservation and emission reduction.