旅游环境税的国外实践及其对我国的借鉴

Foreign Experience of Imposing Tourist Environmental Tax and Its Enlightenment

环境友好型社会的构建离不开绿色税收的支持。环境税作为绿色税收的一种,调节着社会经济活动的各个方面。旅游业作为一项新兴的经济活动,也纳入了环境税的调整范围。旅游环境税的征收源于旅游业无形成本的内化,但旅游环境税除了内化无形成本、控制环境污染外,还承载着更多的促进税收公平、实现税收效率、改善财政状况、增加劳动就业等目标。西班牙巴利阿里群岛生态税作为实施旅游环境征税的成功范例,充分地说明了运用环境税在促进旅游业发展中的作用,也对我国旅游业环境税制的建立从税种设立、征税范围、扣缴义务人、计税基数、税率、征税主体等方面提供了全方位的参考。

＂Green taxes＂ contribute a great deal to a society free from pollution. Being one of the green taxes, environmental tax affects every aspect of social economic activities. Taken for granted as a newly emerging economic activity, tourist industry is subject to environmental tax. Tourist environmental tax originated from paying tourist cost. However, apart from paying the cost and preventing pollution, it has proliferate purposes, to illustrate, maintaining fairness of taxation, raising tax efficiency, improving financial condition, and increasing employment, to which the eco-tax levied on the Balearic Island in Spain is a good example. It eloquently proves the effect of tourist environmental tax on the development of tourist industry, and gives enlightenment to ideas of China＇ s tourist environmental tax, including the coverage of tax, scope of levy, agencies or individuals in charge of withhold taxes, tax margin, tax rate, and levying agencies.