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随着以资源税改革为重点的财税改革的不断深化,科学地测算财税政策对促进我国自然资源合理利用的政策效果十分必要。在构建促进自然资源合理利用的财税政策效果评价指标体系的基础上,运用熵值法对我国29个地区2011~2013年间的财税政策效果进行实证分析,结果表明:虽然我国各地区促进自然资源合理利用的财税政策效果都得到改善,但地区间差距仍然很大。通过对比分析发现,社会效益和经济效益差异是影响地区间财税政策效果的主要因素。
With the continuous deepening of fiscal and tax reforms focusing on resource tax reform, it is necessary to scientifically calculate the effect of fiscal and taxation policies on promoting the rational utilization of natural resources in our country. Based on the index system of evaluating the effect of fiscal policy to promote the rational utilization of natural resources, the author uses the entropy method to analyze the effect of fiscal and taxation policies in 29 regions of China from 2011 to 2013. The results show that although the promotion of reasonable natural resources in all regions of our country The effects of the fiscal and taxation policies used have all been improved, but the disparities between regions remain significant. Through comparative analysis, it is found that the difference between social benefits and economic benefits is the main factor that affects the effect of fiscal policies between regions.