税收对环保工作效率改进作用研究

研究税收对环保工作效率的促进性模型,通过税收实现资产置换和资产划转,将税收资产利用到环保中,改善环境的治理方式,提高环境治理的效能,提出一种基于专项税收模糊评价体系的环保工作效率促进性模型,以环保治理的债务率、地方政府政绩效益和资产计债水平为模糊评价指标,构建税收对环保工作效率改进的资产计税模型,确定税收的公允值,从而实现税收对环保工作效率改进的优化资产置换和资产划转,促进环保治理方式的升级。实证分析表明,研究模型能有效实现税收对环保工作效率的改进促进,优化税收在环保治理中资金配比,提高税收的公允价值确定准确性,在税务处理中具有很好的应用价值。

Influence of Taxation on Improvement of Environmental Protection

In order to promote the model research on environmental taxation,this paper aims to realize assets replacement and asset transfer through tax,uses taxations for environmental protection,improves environmental governance and improves environ-mental governance efficiency.It puts forward a special tax assessment system based on fuzzy ring retaining model to promote envi-ronmental governance, debt rate local government,performance benefits and assets debt level fuzzy evaluation index,build assets and improve the tax of environmental protection tax model,to determine the tax fair value,so as to realize the improvement of tax on environmental protection for the optimization of the replacement of assets and asset transfer,promote environmental governance upgrade.The empirical analysis shows that the model can effectively the improvement of the environmental protection tax to pro-mote and improve the fair value of the tax to determine the accuracy and has good application value in the tax treatment.