| 中国产业税收政策有效性研究——基于模糊综合评价模型 |
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| 引用本文： | 曹海娟.中国产业税收政策有效性研究——基于模糊综合评价模型[J].湖北商业高等专科学校学报,2012(1):54-58. |
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| 作者姓名： | 曹海娟 |
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| 作者单位： | 上海财经大学公共经济与管理学院,上海200433 |
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| 摘 要： | 在构建产业税收政策有效性评价的层次结构指标的基础上，通过模糊综合评价模型对中国产业税收政策有效性进行实证研究。结果发现，产业税收政策对经济的适应性不强、与其他经济政策的协调性较差等因素制约了中国产业税收政策作用的有效发挥。因此，准确定位财税政策的作用领域、优化产业税收政策运行的环境、构建适应产业结构升级的财税体系，是提高产业税收政策有效性的关键。
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| 关 键 词： | 产业税收政策 有效性 层次分析法 模糊综合评价模型 |
Study of Effectiveness on Industrial Tax Policy --Based on Fuzzy Comprehensive Evaluation Model in China |
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| CAO Hai-juan.Study of Effectiveness on Industrial Tax Policy --Based on Fuzzy Comprehensive Evaluation Model in China[J].Journal of Hubei Commercial College,2012(1):54-58. |
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| Authors: | CAO Hai-juan |
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| Institution: | CAO Hai-juan (School of Public Economies and Administration, Shanghai University of Finance and Economics, Shanghai 200433 ,China) |
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| Abstract: | Based on establishing the evaluation system and model index, the paper introduces fuzzy comprehensive evalua- tion model to evaluate the effectiveness on industrial tax policy in china. The results show that industrial tax policy can not fit in with economic development and it can not coordinate other economic policy. Therefore ,it is the key to improve the ef- fectiveness on industrial tax policy by locating accurately the action range of fiscal policy , optimizing the moving surround- ings and building fiscal system adapt to promotion of industrial structure. |
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| Keywords: | industrial tax policy effectiveness analytic hierarchy process fuzzy evaluation comprehensive model |
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