环境保护税感知度对畜禽养殖粪污资源化利用行为的影响  

The Impact of Environmental Protection Tax Perception on the Resource Utilization of Livestock and Poultry Farming Manure

作　　者：彭小珈[1] 王亚蕾 刘统 徐玥 PENG Xiaojia;WANG Yalei;LIU Tong;XU Yue(Business School,Hunan Agricultural University,Changsha410128,China;Hunan Animal Husbandry and Fisheries Affairs Center,Changsha410006,China)

机构地区：[1]湖南农业大学商学院,湖南长沙410128 [2]湖南省畜牧水产事务中心,湖南长沙410006

出　　处：《现代农业》2024年第3期105-112,共8页Modern Agriculture

基　　金：2023年湖南省省级动物防疫补助资金“畜牧业统计监测”项目。

摘　　要：在绿色可持续发展的宏观背景下,探讨畜禽养殖主体对环境保护税的感知度,对促进畜禽粪污资源化利用具有重要且迫切的现实意义。本研究以2023年1—3月对湖南省910份畜禽养殖主体进行调查后的数据为研究样本,对环境保护税感知度与畜禽养殖粪污资源化利用行为之间存在的关系进行研究。结果表明:环境保护税感知度及其细分维度对规模场及养殖户畜禽粪污资源化利用行为有显著的正向影响,但影响程度存在差异。年龄、养殖收入占总收入的比例均对畜禽养殖主体资源化利用行为有显著的正向影响。据此提出以下建议:政府和相关组织要充分履行宣传职能,拓宽宣传渠道;提高产品的经济价值,扩大资源化产品市场,从而推动畜禽粪污资源化利用。Under the macroscopical background of green and sustainable development,exploring the perception of environmental protection taxes by livestock and poultry breeding entities has important and urgent practical significance for promoting the resource utilization of livestock and poultry manure.This study used data from a survey of 910 livestock and poultry breeding entities in Hunan Province from January to March 2023 as research sample to study the relationship between the perception of environmental protection tax and the resource utilization behavior of livestock and poultry manure.The results indicated that the perception of environmental protection tax and its subdivision dimensions had significant positive impacts on the resource utilization behavior of livestock and poultry manure by large scale farms and farmers,but the degree of influence varied.Age,the proportion farming income to total income had significant positive impacts on the resource utilization behavior of livestock and poultry farming entities.Based on this,the following suggestions were proposed:the government and relevant organizations should fully fulfill their propaganda functions and expand propaganda channels;improve the economic value of products,expand the market for resource-based products,and promote the resource utilization of livestock and poultry manure.

关 键 词：资源化利用 环境保护税感知度 畜禽养殖主体 影响因素 

分 类 号：F812.42[经济管理—财政学]