论文部分内容阅读
旅游业快速发展产生了诸多环境问题,对生态环境造成了许多不利影响。环境税作为一种政策性手段,能够对这种不利的影响进行调整。“十三五”规划表示,建立健全现代财税制度,为环境税的发展提供政策性支持。旅游业征收环境税,不仅为旅游业发展提供一定资金,还可以通过环境税制度可以使得其旅游业生态环境的到良好的保护,同时也为贵州省旅游业的发展提供更好的借鉴。
The rapid development of tourism has produced many environmental problems and caused many adverse impacts on the ecological environment. Environmental taxes, as a policy measure, can adjust for such adverse effects. “Thirteen Five ” plan said that establish and improve the modern tax system for environmental tax development to provide policy support. The environmental taxes levied by the tourism industry not only provide certain funds for the development of tourism, but also provide a good protection of the tourism ecological environment through the environmental tax system, and also provide a better reference for the development of tourism in Guizhou Province.