摘要
在分析我国燃油税征收的目的和原则的基础上,提出层次分析区间估计方法并分析该方法较传统层次分析法的优越性.结合国外燃油税价格制定的成功经验,考虑我国燃油税征收条件,确定我国燃油税定价应考虑的影响因素.利用层次分析区间估计方法对燃油税定价影响因素的各因素进行分析和筛选,提出针对我国燃油税定价制定过程中应考虑的合理因素,为我国燃油税价格制定提出合理建议.
The paper analyzes the purpose and principles of China fuel tax policy, introduces the inter- val estimation of AHP method and superiority to the traditional AHP method. Based on the overseas successful experiences and considering the current condition of levying fuel tax in China, the paper de- fines the influencing factors in the process of policy making about pricing fuel tax. The interval esti- mation of AHP is used to screen and analyze the factors, in order to provide the suitable factors con- sidered in the process of pricing tax and the suggestions about the fuel tax policy making.
出处
《武汉理工大学学报(交通科学与工程版)》
2013年第2期326-329,共4页
Journal of Wuhan University of Technology(Transportation Science & Engineering)