建立鄱阳湖流域生态补偿机制的财税政策研究

The Fiscal and Taxation Policies Research of Establishing the Ecological Compensation Mechanism about Poyang Lake Basin

文章从鄱阳湖提供的生态经济价值、保障"长三角"水生态安全及促进江西经济更好更快发展这三个角度,分析建立鄱阳湖流域生态补偿机制的必要性,并依据流域的生态资源特点和经济基础,结合流域现有的财税政策,通过借鉴国内外生态补偿政策的相关经验,从优化相关财政政策和建立生态税收体系两方面提出保障鄱阳湖流域生态补偿机制建立的相关具体财税政策。

This paper analyze the necessity of establishing the ecological compensation mechanism of Poyang Lake Basin from three perspectives, the ecological and economic value that the lake provides the protection of water ecological security of the ＂Yangtze River Delta＂ and the promotion of a better and faster economic development of Jiangxi. Based on the characteristics of the ecological resources and the economic situation, combined with the existing fiscal and taxation policy of Poyang Lake Basin, referencing the relevant experience of ecological compensation policies at home and abroad, this article provides some specific fiscal and taxation policies to ensure the establishment of the ecological compensation mechanism about Poyang Lake Basin from the two major aspects of optimization of the relevant fiscal policy and the establishment of eco-tax system.