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随着旅游业快速发展,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一定的调整。“十三五”规划明确表示,建立健全现代财政制度、税收制度,改革并完善适应现代金融市场发展的金融监管框架,这为环境税的发展提供了政策性的支持。旅游业实施征收环境税,不仅为旅游业发展提供一定资金,更重要的是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。
With the rapid development of tourism, many environmental problems have arisen, which have caused many adverse impacts on the ecological environment. As a policy measure, environmental taxes can make some adjustments to this negative impact. The “13th Five-Year Plan” clearly states that establishing and perfecting the modern financial system and taxation system and reforming and improving the financial regulatory framework that adapts to the development of modern financial markets provide policy support for the development of environmental taxes. The implementation of environmental tourism tax levied not only for the development of tourism to provide a certain amount of funds, more importantly, through the environmental tax system can make its tourism environment to good ecological protection, but also for the development of tourism in Guizhou Province to provide better Learn from