解决我国旅游环境治理困局的新思路:旅游环境税

New Ideas to Solve the Dilemma of China's Tourism Environmental Governance: Tourism Environmental Tax

旅游环境税是面向特定的旅游行为,以保护旅游环境为目的的税种。当今世界很多国家都开征专门的旅游环境税,如西班牙巴利阿里群岛。旅游环境税以"谁受益谁补偿"为原则,以外部性理论为正当性依据,以生态补偿原则确定税基、税率等。在我国旅游业乱象下,旅游环境税的开征并非要增加旅行者的负担,而是统合税费以提供专门的旅游环境治理基金,相反能够减轻旅行者负担。具体应以旅行者和旅游业相关企业为征税对象,以生态补偿原则确定税基,参考世界流行的酒店税确定税率,以地方政府为征税主体,并通过旅游环境保护基金的方式主要用于环境保护筹资。

Tourism environmental tax is used for specific tourist behavior to protect the environment for tourism. Today, many countries in the world levy the special tourism environmental tax, such as Balearic Islands of Spain. Tourism environmental tax should follow the ＂beneficiaries pay principle＂ and the legitimacy basis of ＂externality＂. The tax base, tax rates, and the like should be determined based on the principle of ＂ecological compensation＂ to determine the tax base, tax rates, etc. In the chaotic phenomena of China＇s tourism industry, levying the tourism environmental tax should not burden the travelers, but help to integrate the tourism taxes for providing specialized environmental protection fund to ease the burden of travelers. It should determine the travelers and tourism-related businesses as the tax object, the principle of ecological compensation as tax base, the reference in the prevalent hotel tax as the tax rate, local governments as tax authorities and use the measure of environmental protection fund to environmental financing.