基于生态足迹的贵州省旅游环境税征收节点

On the Timing of Taxation of Tourism Environment Tax Based on Ecological Footprint Theory

基于生态足迹理论,对贵州省旅游生态足迹与旅游生态承载力进行核算,得出生态承载力供需平衡指数(ECCI),从而确定通过预警的方式确定旅游环境税的征收节点.得出:旅游环境税征收的预警点与旅游人数的变化有关,旅游人数出现快速增长的趋势时,旅游地生态环境将会出现暂时性恶化趋势,在该点处往往需要税收政策加以调整.文章以预警的方式确定贵州省旅游环境税的征收节点,以动态视角对旅游环境税进行研究,为旅游环境税的研究提供新的思路.

The study of environmental taxes in the context of implementing the Environmental Protection Tax Law has become a hot topic.Based on the ecological footprint theory,the tourism ecological footprint and tourism ecological carrying capacity of Guizhou province were calculated,and the ECCI was worked out so that the timing for the taxation of tourism environment tax is determined by means of early warning.It is concluded that the timing of the early warning for tourism environmental taxation depends on the changes in the number of tourists.When the number of tourists grows rapidly,the ecological environment in tourist destinations will undergo a temporary deterioration.At this point,tax policies are often needed to adjust to this change.The article puts forth the idea that the means of early warning be used to determine the timing of tourism environment tax taxation and studies tourism environmental taxes from a dynamic perspective,thus finds a new train of thought for the research of tourism environmental taxes.