我国生态旅游中生态税收之体系建构  

In Our Country Eco-tourism System of Construction Ecology Tax Revenue

作　　者：赫然[1] 

机构地区：[1]西南财经大学会计学院,成都610074

出　　处：《生态经济》2008年第8期114-116,131,共4页Ecological Economy

摘　　要：本文在文献资料搜集和实地调查的基础上探讨了我国生态旅游中的生态税收问题。从生态旅游的概念及其发展入手,提出了较完整的生态旅游定义,并分析了生态旅游的理论体系。生态旅游中的生态税收应当为我国生态旅游业开发战略服务,保护和改善生态环境应当作为旅游中税收政策选择的切入点,本文正是基于这一点来探讨生态税收的体系建构问题。This paper in the literature data collection and field investigations on the basis of analysis of the eco-tourismin the ecological tax. From the concept of eco-tourism and to start with, to a more complete definition of eco-tourism, eco-tourism and of the theoretical system. However, eco-tourism in the ecological tax should be China＇s ecological tourism development strategy, and protecting and improving the ecological environment should be as a tourist tax policy options in the starting point, this paper is based on this point to discuss the ecological tax system construction problems.

关 键 词：生态旅游 税收 体系 

分 类 号：F590.7[经济管理—旅游管理] F812.42[经济管理—产业经济]