CAJ | 학술논문

　　利用因子分析方法和相关性分析方法对调研数据进行整理分析，从行政、政策法规、企业、社会经济等四个方面构建了中国环境税征收模式选择影响因素指标体系。首次将熵权-模糊综合评判模型引入中国环境税征收模式选择研究中，结合中国环境税费试点改革城市湖北省及湖南省的25个相关政府部门和46家大中小型企业的调研数据，计算三种征收模式的综合评价指数，优选出适合中国国情的独立型环境税征收模式。独立型环境税征收实施路径：建立相关的法律来明确政府相关部门的权责；制定合理的税收政策，促进节能与减排；合理确定环保税制要素；明确纳税人应承担的义务；加大政府环境保护支持力度。
　　이용인자분석방법화상관성분석방법대조연수거진행정리분석，종행정、정책법규、기업、사회경제등사개방면구건료중국배경세정수모식선택영향인소지표체계。수차장적권-모호종합평판모형인입중국배경세정수모식선택연구중，결합중국배경세비시점개혁성시호북성급호남성적25개상관정부부문화46가대중소형기업적조연수거，계산삼충정수모식적종합평개지수，우선출괄합중국국정적독립형배경세정수모식。독립형배경세정수실시로경：건립상관적법률래명학정부상관부문적권책；제정합리적세수정책，촉진절능여감배；합리학정배보세제요소；명학납세인응승담적의무；가대정부배경보호지지력도。
Based on the analysis of survey data through factor-analytic approaches and correlation analysis method, this paper builds the influence index system of environmental taxes model selection from administration, policies and regulations, enterprises, and social economy. It introduces entropy weight---fuzzy comprehensive evaluation model into the research of China’s environmental tax model selection. According to the survey data from twenty-five related government departments and forty-six large and small enterprises in Hubei and Hunan provinces where an experiment of environmental tax and fee reform is made, this paper calculates the comprehensive evaluation index of three kinds of models, and selects independent environmental tax mode that fits China’s national conditions. Finally, this paper offers the implementation way, these are:defining the responsibilities of relevant government departments according to relevant laws, formulating a reasonable tax policy, promoting energy saving and emission reduction, reasonably determining tax system elements of environmental protection. At the same time, we should undertake the duty as a taxpayer, and intensify government support for environmental protection.