Under The Background Of Environment Tax Research Tourism Economy And Ecological Environment Effect

Opinion on development issues is increasingly clear. Countries in the world are more andmore concerned about the changes in ecological environment with economic development.Economic interest is no longer the only wishful thinking of people brought by high-speedgrowth of national economy. People are more attention to the quality and taste of the life inthe premise of economic support. Travel is precisely the concentrated expression of thepeople’s demand for high-level. It is also confirmed with social and economic developmentand tourism industry grown gradually. On the one hand, Tourism Development and Planningare in full swing; on the other hand, woodland trampling, loss of biodiversity and otherecological imbalances are growing. Contradiction between expansion of the scale of tourismand limited nature ecological environment is becoming a prominent contradiction of ourcountry and even the world. Ecological environment charged with dual responsibility in thedevelopment of tourism economy; it is source of tourism products and also is wasteaccommodating of tourism consumption. Facing the dual pressures, ecological environmentcrisis is increasingly influencing or even hinder the development of tourism economy.Under the background of calling for the introduction of environmental taxes and in thereform wave of fee to tax, It is worthy of further study topic that how to compensate for theecological environmental benefits from an economic point of view. Based on concerns aboutthe negative impact on the socio-economic, ecological and environmental aspects caused bythe rapid development of tourism, especially in the background to build a resource-saving andenvironment-friendly society; and to promote green development, this paper based on theeconomic and ecological environmental impact by tourism development, focusing on thetourism sustainable development, researched the impact of the environment tax on the tourismeconomy and ecological environment system and the relationship coordination; exploredenvironmental tax adjustment mechanism of sustainable tourism development, boththeoretical expand and practically necessary.As a profit adjustment mechanism, environmental tax is a means of economicenvironment. Its very nature is to adjust economic and environmental benefits. Doubledividend theory of environmental taxes has also been widely recognized, especially indeveloped countries. In order to adjust the contradictory relationship between environmentand economy, some western countries have made exploration of environmental taxes intheories and practice. Facing consumption and change of tourist resources and ecological environment with tourism development, this study explored theoretical mechanism ofregulation of contradictory relationship between tourism economy and ecologicalenvironment by the environmental taxes; rich and extended theory meaning and influencescope of environmental tax; and brought the items of tourism ecological environment intotourism economic evaluation system; to further explored implementation mechanisms forconflict mediation in the development of the tourism industry in the field of economic andecological environment as well as between the two subsystems.Tourism is a global industry, in face of globalization trends and the growing touristmarket, per capita consumption is relatively weak in China tourism resources and tourismenvironmental capacity is also very limited. How to realized tourism economic growth andecological environment sustainable utilization under the constraints of tourism resources andecological environment is the focus issue in our long-term planning, but also it is basicguarantee and requirements of social development. By macroscopic Investigation andmicroscopic study of environmental tax, this study put forward some recommendations aboutthe application mode of the environmental regulation tools------environmental taxes indevelopment of China tourism industry; and to national circumstances, conditional choice andlearn from other countries successful experience in the tourism environment tax aspects,given reference for the environmental tax reform, environmental tax design andenvironmental effects assessment; provided policy recommendations and strategic choice forsustainable development of tourism in China from the point of view of environmental taxes.This study carry out research from four areas： Theoretical research, the regulatorymechanism, empirical analysis and policy recommendations, from theory to practice, andpractice proven theory. Comprehensive use of the theory of management, economics,sociology, statistics, and other related disciplines, use method of qualitative and quantitative,comparative analysis, dynamic simulation, system dynamics, empirical research study,constructed theoretical framework of the tourism environment tax levy and implementationmechanism. From impact effects brought to economic system and ecological environmentsystem by development of the tourism industry, introduced into environment tax and madere-evaluate to the two major systems effective, clearly analyses of leverage of environmentaltax on regulatory role of tourism economy and tourism ecological environmental benefits, inorder to find a feasible and effective way of regulating both contradictory, come tocoordinated development of the two major systems, brainstorming for the sustainabledevelopment of China’s tourism industry, and to provide feasibility recommendations and ideas for tourism environmental taxes, also contribute to sustainable development of tourism.The main contents of this study include following aspects:First, analyses theories of environmental tax and tourism environment. This partanalyzed environmental taxes theoretical basis, including ecological compensation theory,externalities theory and Prigogine tax theory. Based on these theories, environmental taxes aregenerated and used with development; supported by the theory of the double bonus,environmental taxes have significance of its existence; Sustainable development theory andtourism environment laid capacity theory foundation for environmental taxes playing a role inthe tourism industry; and analyzed enlightenment to this study of these theories.Second, discuss about overview and mode of implementation of environmental taxesabroad. Describes and discusses the status of implementation of tourism environmental taxesof Western developed countries, introduced and summarized implementation policy oftourism environmental tax in North America and Western Europe countries, such as UnitedStates, Canada, Sweden, Denmark, Ireland, Finland and so on, evaluated its implementationeffect. Arrival at the conclusion: the implementation of tourism environment tax is of greatsignificance to sustain development of tourism; it worthy learning and promotingimprovement of the environmental tax policy system, the quality of the people and culture ofenvironmental awareness. China tourism environmental tax is nearly blank, but filled with avision for the future of the ecological environment, is full of expectations, introduction ofenvironmental taxes paved the way to expand below.Third, discuss the analysis of the relationship between tourism economy and ecologicalenvironment. Analyzed positive and negative impacts of development of tourism on economyand ecological environment, and the interaction relationship of these two systems of tourismeconomy and ecological environment; analyzed economic contribution of tourismdevelopment, used tourism multiplier theoretical to analyze impact of tourism multipliereffect in different level of development kingdom and in different social and economic system;measured quantitatively current contribution to the economy of China tourism industrydevelopment; explored contradiction reasons of two these systems between tourism economyand tourism ecological environment from analysis of positive interaction and conflicts of thetwo major system; finally, thus it is inevitable that development of tourism industry lead todestruction of ecological environment. Tourism industry is a big contribution to economy, butits eco-environmental impact is relatively small. Economic means of regulating thecontradictions between ecological environment and economic is environmental taxes. Fourth, effects impact analysis of environmental tax on tourism economic andenvironmental. First used tourism increasing value estimates method made comparativeanalysis of macro-economic benefits of travel before and after imposition of environmentaltaxes; used cost-benefit accounting method to analyze micro-level economic efficiency onenterprises of environmental tax, draw a conclusion that environmental tax levy will reduceeconomic effective growth in short term; owing to environmental taxes, increasing investmentin environmental protection, strengthening of awareness of environmental protection andprotection of environment will improve environmental benefits. Based on Butler’s life cycletheory, explored and simulated effects and mechanism of the balance of the environmentalbenefits effected by environmental taxes; used of environmental taxes double bonus theory,explored effect principle of environmental tax adjustment to tourism economic system andecological environment system; simulated regulation and improvement of the two systemsfrom environment tax.Fifth, it is empirical analysis. Considering data integrity and availability, choose TaishanScenic area as typical scenic area for empirical research. Design three tax programs,compared impact of environmental tax on economic efficiency; environmental tax levied onimprovement of environmental benefits; simulated regulation of environment tax oneconomic and ecological environment. Come to conclusion: environmental taxes slowdowneconomic benefits and enhance environmental benefits in short term, while in long run, it canpromote economic and ecological environment coexist in harmony, it is conducive tosustainable development of tourism.Sixth, Establishment and implementation of China tourism environment tax suggestions.Put up principles and ideas of China implementing tourism environment tax under theguidance of sustainable development from a theoretical point of view. Learning from foreignexperience in environmental taxes, at the same time, based on our national situation,straightened out and built tourism environment tax system; cleared China tourismenvironment tax implementation path, and put up some relevant recommendations inimplementation of environmental tax in China from the perspective of introductionfoundation, implementation base, implementation safeguards, implementation channels,strengthen tourism green management and so on.The core content of this article is including novelty of the environmental tax in tourismdevelopment process, to explore role and influence of these two systems of economic andecological environmental benefits. Discussed theoretically regulation mechanism of the two systems, and made empirical resource using system dynamics method; concluded thatenvironmental taxes is a powerful means of regulating contradictions in tourism economy andecological environment system; It has huge role in promoting tourism industry sustainabledevelopment.This article includes eight chapters in total. First chapter is introduction. Chapter II isresearch summary and practice learning on the topic internal and abroad. On the one hand,summarize commentary about previous studies. On the other hand, introduced status andmode of the implementation of environmental taxes on foreign, provided empirical experiencefor environmental taxes introduction in China; Chapter three sort out the theory ofenvironmental taxes and tourism environment, mainly to lay theoretical foundation oftourism environmental taxes; fourth chapter analyzes positive and negative impact to tourismeconomy and tourism ecological environment brought by tourism industry development,and dialectical unity of opposites relationship between the two systems; Chapter fiveintroduce environmental tax to analyze effective impact on tourism economic efficiency andecological environment, as well as regulation of both and analog to the two systems; Chaptersix is Taishan Scenic empirical research. Chapter seven put up some proposals inestablishment and implementation of policies for China tourism environment tax; Chaptereight is conclusions and prospects.