环境保护税背景下地方旅游经济与生态系统可持续发展研究  

Sustainable development of local tourism economy and ecosystem under the background of environmental protection tax

作　　者：冯茜[1] 杨健全[1] 高旭 FENG Xi;YANG Jianquan;GAO Xu(Xi'an Jiaotong University City College,Xi'an 710018,China;Xi'an Jiaotong University,Xi'an 710049,China)

机构地区：[1]西安交通大学城市学院,西安710018 [2]西安交通大学,西安710049

出　　处：《环境保护科学》2025年第1期34-41,共8页Environmental Protection Science

基　　金：陕西省哲学社会科学重大理论与现实问题研究项目(2021HZ0984)。

摘　　要：文章在环境保护税背景下,采用线性回归法,对陕西省2013—2021年的旅游经济与生态系统可持续发展影响进行了研究。环境税在旅游经济中的作用主要体现在其对旅游生态环境效应的影响,其有效实施将促使旅游产业获得经济效益与生态环境效益。为了实现生态环境与旅游经济共同发展的目标,使二者之间建立良好的协作关系。文章提出陕西旅游环境税体系要尽快完善,对于生态环境的保护要加大力度,并对旅游经济发展从更深层面进行探索,在生态保护宣传方面要予以强化等针对性的合理化建议,以体现陕西旅游经济和旅游生态环境协调发展的促进作用。Under the background of environmental protection tax,this paper adopts linear regression method to study the impact of tourism economy and sustainable development of ecosystem in Shaanxi Province from 2013 to 2021.The role of environmental tax in tourism economy was mainly reflected in its impact on tourism ecological environment,and its effective implementation would promote tourism industry to obtain economic and ecological environmental benefits.To realize the goal of the common development of ecological environment and tourism economy,a good cooperative relationship should be established between them.Shaanxi tourism environmental tax system should be improved as soon as possible was proposed,the protection of ecological environment should be strengthened,the development of tourism economy should be explored from a deeper level,and the ecological protection publicity should be strengthened and other targeted rationalization suggestions should be made to reflect the coordinated development of Shaanxi tourism economy and tourism ecological environment.

关 键 词：环境保护税 旅游经济 生态系统 可持续发展 

分 类 号：X22[环境科学与工程—环境科学] F812.42[经济管理—财政学]