旅游业二氧化碳排放碳税征收标准评估——以山东省长岛县为例

Estimating the Carbon Tax Collection Standard about Tourism:A Case Study of Changdao County,Shandong

本文运用自下而上法和市场替换法，以山东省长岛县为案例地，以2014年问卷调查和访谈调查收集的数据为基础，对旅游业二氧化碳排放碳税征收标准进行了评估。结果表明：①山东省、京津冀、晋豫、东北、西部、华东、华中和华南等各客源地游客人均狭义旅游业二氧化碳排放量的差异较小，各客源地游客人均旅游业二氧化碳排放量的差异主要是由其人均广义旅游业二氧化碳排放量的差异引起；②以山东省短途客源地游客人均广义旅游业二氧化碳排放量为基准值，通过比较各中长途客源地游客与山东省短途客源地游客人均广义旅游业二氧化碳排放量的差异，评估各客源地游客人均广义旅游业二氧化碳排放碳税征收标准，这是一种潜在的方法；③通过碳税制度，政府或其代理机构可获得1541×10^47L／a的资金，用于植树造林等增汇或碳汇工程建设，以减少广义旅游业二氧化碳排放量；中长途各客源地游客人均需承担11．56元／人次～77．50元／人次之间不等的广义旅游业二氧化碳排放碳税。

Based on the data collected by questionnaires and interviews in 2014, this paper usedbottom-up and market-replacement methods to assess the standard of carbon tax on tourism inChangdao County, Shandong province. The results are：firstly, different tourist source markets such as Shandong, Beijing-Tianjin-Heibei, Shanxi and Henan, Northeast China, Western China, Eastern China, and central and southern China, have small differences in tourist per capita carbon dioxide emitted （TPCCDE）. The difference of TPCCDE resulted from tourism in general is the most significant factor for the diversity of TPCCDE from different tourism source markets ; secondly, it＇ s a potential method to compute the carbon tax of TPCCDE from general tourism by using TPCCDE of the short- distance tourist market in Shandong as the reference value, and comparing TPCCDE in different tourist markets; finally, Through setting up the carbon tax system, the government or itsagencies could get RMB per year, which can be used to forest carbon sink projects or afforestation projects, which can reducethe carbon dioxide emissions from tourism ingeneral ; besides, the general tourism carbon tax that the tourists from different tourist markets undertook is between 11.56 to 77.50 RMB per person once.