河北省水资源税改革示范效应评价

根据对河北省改革经验总结，建立了一套可推广、可借鉴的水资源税改示范效应评价体系，利用AHP-熵权法进行权重确定，对河北省税改示范效应进行了评价. 结果显示:邯郸、邢台、石家庄、保定、沧州、秦皇岛等地示范效应度（DED）等级为非常高，廊坊、唐山、衡水市、张家口、承德等地DED等级为较高，河北省整体DED为0.790，示范效应等级为较高，河北省整体税改DED较好，税改效果良好；从空间上分析，河北省南部城市的水资源税改示范效应等级要比北部城市的等级稍高， “河北模式”在河南省和广东省的示范效应度等级均为较高，在新疆的水资源税改革示范效应等级远低于河南和广东省. 

Evaluating effect of water resource tax reform in Hebei Province

Reform water resource tax should be extended to the whole country before long according to the national plant,. Experience of such reforms at provincial level and evaluation system to demonstrate effect of such tax reform to be used nationwide is of great significance. System to evaluate effect of water resource tax reform was established, AHP-Entropy weight method was applied to the case of Hebei Province. The effect degrees in Handan, Xingtai, Shijiazhuang, Baoding, Cangzhou and Qinhuangdao were found to be at very high levels, in Langfang, Tangshan, Hengshui, Zhangjiakou and Chengde were at even higher levels. The overall effect degree in Hebei Province was found to be 0.790. The demonstration effect of physical tax reform was good, effect of tax reform was similarly good. Demonstration effect in southern cities in Hebei was found to be slightly higher than in northern cities. The demonstration effect grade of "Hebei Model" in Henan and Guangdong provinces was high, but in Xinjiang it was far lower than in Henan and Guangdong provinces.