环境税背景下旅游经济与旅游生态环境效应研究

【作者】 潘华丽；

【导师】 任建兰；

【作者基本信息】 山东师范大学 ， 人口、资源与环境经济学， 2013， 博士

【摘要】 世界各国关于发展问题的共识越来越清晰，在追求经济发展的同时，越来越关注生态环境的变化。各国经济的高速增长，带给民众的经济利益已不再是人们对生活的唯一奢望，在经济支撑的前提下，更多地关注生活的质量和品位。而外出旅游恰恰是人们高层次需求的集中体现，随着社会、经济的发展旅游业逐步发展壮大也证实了这一点。一方面各地旅游开发与规划如火如荼，另一方面林地践踏、物种减少等生态失衡现象日益严重，旅游规模的扩大与生态环境的有限性之间的矛盾逐渐成为我国乃至全球的一对突出矛盾，生态环境在旅游经济发展中担负着双重责任，既是旅游产品生产所依赖的源泉，又是旅游消费的废物容纳器，面对双重压力，生态环境危机越来越影响甚至阻碍旅游经济的发展。在环境税出台的呼声中，在费改税的改革浪潮中，如何从经济角度更好地补偿生态环境效益是值得深入研究的课题。基于旅游业迅速发展对社会经济、生态环境等诸方面带来的负面影响的忧虑，尤其是在构建资源节约型、环境友好型社会，倡导绿色发展的大背景下，本文立足于旅游业发展带来的经济及生态环境影响，着眼于旅游业的可持续发展，研究环境税对旅游经济系统和生态环境系统的影响以及对二者的关系协调，探讨旅游业可持续发展的环境税调节机制，既有理论上的拓展，又有实践上必要。税收作为一种利润调节机制，环境税是一种经济环境手段，其本质是调节经济和环境效益，环境税的双重红利理论也被广泛认可，尤其在发达国家。为了调节环境与经济之间的矛盾关系，西方一些国家已经进行了许多有关环境税的理论探讨和实践验证。面对旅游业发展带来的对旅游资源与生态环境的消耗和改变，本研究探讨了环境税对旅游经济与生态环境矛盾关系调节的理论机制，丰富与扩展环境税的理论内涵和影响范围；并且将旅游生态环境这项公共物品纳入旅游经济效益评估体系，进一步探讨旅游业发展在经济与生态环境领域的影响以及这两个子系统之间矛盾调解的实现机制。旅游业是世界性的产业，面对全球一体化的趋势和日益增长旅游客源市场，中国的旅游资源人均占有量比较薄弱且旅游环境容量也非常有限，如何在旅游资源与生态环境约束下实现旅游经济增长和生态环境永续利用是我国中长期规划中所重点关注的问题，也是社会发展的基本保证和要求。通过对环境税收的宏观考察和微观研究，本项研究就环境税这一新兴的环境规制工具在中国旅游业发展中就其应用模式提出相应建议；并结合本国国情有条件地选择和借鉴其他国家在旅游环境税收方面的成功经验，给出在环境税收体制改革、环境税的设计以及环境效应评估等方面的参考和借鉴；从环境税的角度为中国旅游业可持续发展的战略选择提供政策性建议。本研究从理论研究、调控机制、实证分析、政策建议四个方面开展研究，以理论指导实践，以实践验证理论。综合运用管理学、经济学、社会学、统计学等相关学科的理论，采用定性定量、比较分析、动态模拟、系统动力学、实证研究等方法进行研究，构建了旅游环境税征收的理论框架与实现机制。从对旅游业发展带给经济系统和生态环境系统的分别影响效应入手，到引入环境税后两大系统效益重新评估，明析环境税这一杠杆对旅游经济与旅游生态环境效益的调节作用，从而寻找调节二者矛盾的有效可行之途径，获得两大系统的协调发展，为我国旅游业的可持续发展献计献策，为我国旅游业环境税的征收提供可行性建议和思路，也有助于最终实现旅游业的可持续发展。本项研究的主要内容包括以下几个方面：第一、环境税收及旅游环境相关理论分析。主要梳理了环境税产生的理论基础，包括生态补偿理论、外部性理论、庇古税理论。基于这些理论，环境税得以产生并被发展运用；由于双红利理论的支撑，环境税才有其存在的意义；可持续发展理论和旅游环境承载力理论为环境税在旅游业发挥作用奠定了基础，这些理论为旅游环境税的提出和构建提供了理论支撑。第二、国外推行环境税的概况与模式探讨。主要介绍和探讨了西方发达国家旅游税目的实施状况，并对美国、加拿大、瑞典、丹麦、爱尔兰、芬兰等北美西欧国家在实施环境税方面的政策进行介绍和总结，对其实施效果做出评价。得出结论：旅游环境税的实施对旅游业得以持续发展有着重大意义；环境税政策体系的完善，全民素质及环保意识的培养等方面都值得推广和学习。我国旅游业的环境税收几乎处于空白，但对生态环境的未来充满憧憬，对环境税的出台充满期望，为下文的展开做好铺垫。第三、旅游业的经济地位及与生态环境的关系分析。分析了发展旅游业对经济及生态环境的正负面影响，旅游经济与生态环境这两大系统的相互影响关系；重点分析了旅游业发展对经济的贡献，利用旅游乘数理论分析了不同发达程度的国度及社会经济制度对旅游乘数效应的影响；定量衡量了目前我国旅游业发展对经济的贡献；从旅游经济与生态环境两大系统的良性互动与矛盾冲突分析入手，探讨了旅游经济与旅游生态环境这两大系统之间矛盾的原因所在，最后总结出旅游业发展不可避免地对生态环境产生破坏，但是，旅游业是经济贡献大而生态环境影响相对较小的行业，调节生态环境与经济之间矛盾的经济手段是环境税收。第四、环境税对旅游经济与环境效应影响分析。首先利用旅游增加值的测算方法对环境税征收前后的旅游宏观经济效益进行对比分析，用成本收益核算方法分析微观层面环境税对企业经济效益的影响，得出环境税征收在短期内会减少经济效益的增长；由于征收环境税而增加了对环境保护投入，环境保护意识的加强及对环境的保护会改善环境效益，以巴特勒的生命周期理论为基础，对环境税征收平衡环境效益的机理进行探讨和效果模拟；利用环境税的双红利效应，探讨环境税调整旅游经济系统和生态环境系统的原理，模拟环境税对这两大系统的调控与改善。第五、实证分析。从数据的完整性和可获得性等方面考虑，选区典型景区——泰山风景区进行实证研究。设计三种征税方案，比较环境税对经济效益的影响；环境税征收对环境效益的改善，模拟环境税对经济及生态环境这两大系统的调控，得出结论：环境税在短期内使经济效益增速放缓，环境效益提升，从长远看来，能促进经济与生态环境和谐共生，有利于旅游业可持续发展。第六、我国旅游环境税的构建思路及实施的对策建议。首先从理论角度总结了基于可持续发展指导下的我国旅游环境税实施的原则与思路；在借鉴国外环境税经验的同时，结合我国国情理顺和构建旅游环境税体系，明确指出我国旅游环境税的实施路径，并从引入基础、实施依据、实施保障、实施渠道、加强旅游业绿色管理等角度提出我国环境税实施的相关建议。本文的核心内容就是将环境税这个新生事物纳入旅游业发展过程中，探讨其分别对经济效益、生态环境效益这两大系统的作用与影响，从理论上探讨对这两大系统的调控机理，并用系统动力学方法进行实证研究，得出结论环境税是调节旅游经济与生态环境系统矛盾的有力手段，对旅游业可持续发展有巨大促进作用。本文共包括八章。第一章为绪论；第二章为国内外关于该论题的研究综述与实践借鉴，一方面对以往研究进行总结述评，另一方面对国外推行环境税的现状及模式进行总结，为我国引入和出台环境税提供实证经验；第三章对环境税及旅游环境相关理论进行梳理，主要奠定旅游环境税产生的理论根基；第四章分析了旅游业的经济地位以及与旅游生态环境的关系，分析了旅游业发展对经济与生态环境的正负面影响以及二者之间的对立统一的辩证关系；第五章引入环境税分别对旅游经济效益和旅游生态环境效益影响分析，以及对二者的调控模拟；第六章以泰山风景区为例进行实证研究。第七章为我国旅游环境税的构建和实施的政策建议；第八章为结论与展望。更多还原

【Abstract】 Opinion on development issues is increasingly clear. Countries in the world are more andmore concerned about the changes in ecological environment with economic development.Economic interest is no longer the only wishful thinking of people brought by high-speedgrowth of national economy. People are more attention to the quality and taste of the life inthe premise of economic support. Travel is precisely the concentrated expression of thepeople’s demand for high-level. It is also confirmed with social and economic developmentand tourism industry grown gradually. On the one hand, Tourism Development and Planningare in full swing; on the other hand, woodland trampling, loss of biodiversity and otherecological imbalances are growing. Contradiction between expansion of the scale of tourismand limited nature ecological environment is becoming a prominent contradiction of ourcountry and even the world. Ecological environment charged with dual responsibility in thedevelopment of tourism economy; it is source of tourism products and also is wasteaccommodating of tourism consumption. Facing the dual pressures, ecological environmentcrisis is increasingly influencing or even hinder the development of tourism economy.Under the background of calling for the introduction of environmental taxes and in thereform wave of fee to tax, It is worthy of further study topic that how to compensate for theecological environmental benefits from an economic point of view. Based on concerns aboutthe negative impact on the socio-economic, ecological and environmental aspects caused bythe rapid development of tourism, especially in the background to build a resource-saving andenvironment-friendly society; and to promote green development, this paper based on theeconomic and ecological environmental impact by tourism development, focusing on thetourism sustainable development, researched the impact of the environment tax on the tourismeconomy and ecological environment system and the relationship coordination; exploredenvironmental tax adjustment mechanism of sustainable tourism development, boththeoretical expand and practically necessary.As a profit adjustment mechanism, environmental tax is a means of economicenvironment. Its very nature is to adjust economic and environmental benefits. Doubledividend theory of environmental taxes has also been widely recognized, especially indeveloped countries. In order to adjust the contradictory relationship between environmentand economy, some western countries have made exploration of environmental taxes intheories and practice. Facing consumption and change of tourist resources and ecological environment with tourism development, this study explored theoretical mechanism ofregulation of contradictory relationship between tourism economy and ecologicalenvironment by the environmental taxes; rich and extended theory meaning and influencescope of environmental tax; and brought the items of tourism ecological environment intotourism economic evaluation system; to further explored implementation mechanisms forconflict mediation in the development of the tourism industry in the field of economic andecological environment as well as between the two subsystems.Tourism is a global industry, in face of globalization trends and the growing touristmarket, per capita consumption is relatively weak in China tourism resources and tourismenvironmental capacity is also very limited. How to realized tourism economic growth andecological environment sustainable utilization under the constraints of tourism resources andecological environment is the focus issue in our long-term planning, but also it is basicguarantee and requirements of social development. By macroscopic Investigation andmicroscopic study of environmental tax, this study put forward some recommendations aboutthe application mode of the environmental regulation tools------environmental taxes indevelopment of China tourism industry; and to national circumstances, conditional choice andlearn from other countries successful experience in the tourism environment tax aspects,given reference for the environmental tax reform, environmental tax design andenvironmental effects assessment; provided policy recommendations and strategic choice forsustainable development of tourism in China from the point of view of environmental taxes.This study carry out research from four areas： Theoretical research, the regulatorymechanism, empirical analysis and policy recommendations, from theory to practice, andpractice proven theory. Comprehensive use of the theory of management, economics,sociology, statistics, and other related disciplines, use method of qualitative and quantitative,comparative analysis, dynamic simulation, system dynamics, empirical research study,constructed theoretical framework of the tourism environment tax levy and implementationmechanism. From impact effects brought to economic system and ecological environmentsystem by development of the tourism industry, introduced into environment tax and madere-evaluate to the two major systems effective, clearly analyses of leverage of environmentaltax on regulatory role of tourism economy and tourism ecological environmental benefits, inorder to find a feasible and effective way of regulating both contradictory, come tocoordinated development of the two major systems, brainstorming for the sustainabledevelopment of China’s tourism industry, and to provide feasibility recommendations and ideas for tourism environmental taxes, also contribute to sustainable development of tourism.The main contents of this study include following aspects:First, analyses theories of environmental tax and tourism environment. This partanalyzed environmental taxes theoretical basis, including ecological compensation theory,externalities theory and Prigogine tax theory. Based on these theories, environmental taxes aregenerated and used with development; supported by the theory of the double bonus,environmental taxes have significance of its existence; Sustainable development theory andtourism environment laid capacity theory foundation for environmental taxes playing a role inthe tourism industry; and analyzed enlightenment to this study of these theories.Second, discuss about overview and mode of implementation of environmental taxesabroad. Describes and discusses the status of implementation of tourism environmental taxesof Western developed countries, introduced and summarized implementation policy oftourism environmental tax in North America and Western Europe countries, such as UnitedStates, Canada, Sweden, Denmark, Ireland, Finland and so on, evaluated its implementationeffect. Arrival at the conclusion: the implementation of tourism environment tax is of greatsignificance to sustain development of tourism; it worthy learning and promotingimprovement of the environmental tax policy system, the quality of the people and culture ofenvironmental awareness. China tourism environmental tax is nearly blank, but filled with avision for the future of the ecological environment, is full of expectations, introduction ofenvironmental taxes paved the way to expand below.Third, discuss the analysis of the relationship between tourism economy and ecologicalenvironment. Analyzed positive and negative impacts of development of tourism on economyand ecological environment, and the interaction relationship of these two systems of tourismeconomy and ecological environment; analyzed economic contribution of tourismdevelopment, used tourism multiplier theoretical to analyze impact of tourism multipliereffect in different level of development kingdom and in different social and economic system;measured quantitatively current contribution to the economy of China tourism industrydevelopment; explored contradiction reasons of two these systems between tourism economyand tourism ecological environment from analysis of positive interaction and conflicts of thetwo major system; finally, thus it is inevitable that development of tourism industry lead todestruction of ecological environment. Tourism industry is a big contribution to economy, butits eco-environmental impact is relatively small. Economic means of regulating thecontradictions between ecological environment and economic is environmental taxes. Fourth, effects impact analysis of environmental tax on tourism economic andenvironmental. First used tourism increasing value estimates method made comparativeanalysis of macro-economic benefits of travel before and after imposition of environmentaltaxes; used cost-benefit accounting method to analyze micro-level economic efficiency onenterprises of environmental tax, draw a conclusion that environmental tax levy will reduceeconomic effective growth in short term; owing to environmental taxes, increasing investmentin environmental protection, strengthening of awareness of environmental protection andprotection of environment will improve environmental benefits. Based on Butler’s life cycletheory, explored and simulated effects and mechanism of the balance of the environmentalbenefits effected by environmental taxes; used of environmental taxes double bonus theory,explored effect principle of environmental tax adjustment to tourism economic system andecological environment system; simulated regulation and improvement of the two systemsfrom environment tax.Fifth, it is empirical analysis. Considering data integrity and availability, choose TaishanScenic area as typical scenic area for empirical research. Design three tax programs,compared impact of environmental tax on economic efficiency; environmental tax levied onimprovement of environmental benefits; simulated regulation of environment tax oneconomic and ecological environment. Come to conclusion: environmental taxes slowdowneconomic benefits and enhance environmental benefits in short term, while in long run, it canpromote economic and ecological environment coexist in harmony, it is conducive tosustainable development of tourism.Sixth, Establishment and implementation of China tourism environment tax suggestions.Put up principles and ideas of China implementing tourism environment tax under theguidance of sustainable development from a theoretical point of view. Learning from foreignexperience in environmental taxes, at the same time, based on our national situation,straightened out and built tourism environment tax system; cleared China tourismenvironment tax implementation path, and put up some relevant recommendations inimplementation of environmental tax in China from the perspective of introductionfoundation, implementation base, implementation safeguards, implementation channels,strengthen tourism green management and so on.The core content of this article is including novelty of the environmental tax in tourismdevelopment process, to explore role and influence of these two systems of economic andecological environmental benefits. Discussed theoretically regulation mechanism of the two systems, and made empirical resource using system dynamics method; concluded thatenvironmental taxes is a powerful means of regulating contradictions in tourism economy andecological environment system; It has huge role in promoting tourism industry sustainabledevelopment.This article includes eight chapters in total. First chapter is introduction. Chapter II isresearch summary and practice learning on the topic internal and abroad. On the one hand,summarize commentary about previous studies. On the other hand, introduced status andmode of the implementation of environmental taxes on foreign, provided empirical experiencefor environmental taxes introduction in China; Chapter three sort out the theory ofenvironmental taxes and tourism environment, mainly to lay theoretical foundation oftourism environmental taxes; fourth chapter analyzes positive and negative impact to tourismeconomy and tourism ecological environment brought by tourism industry development,and dialectical unity of opposites relationship between the two systems; Chapter fiveintroduce environmental tax to analyze effective impact on tourism economic efficiency andecological environment, as well as regulation of both and analog to the two systems; Chaptersix is Taishan Scenic empirical research. Chapter seven put up some proposals inestablishment and implementation of policies for China tourism environment tax; Chaptereight is conclusions and prospects.更多还原