| 环境容量约束下旅游税收优惠政策的经济学分析 |
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| 引用本文： | 李进兵,胡波.环境容量约束下旅游税收优惠政策的经济学分析[J].绵阳经济技术高等专科学校学报,2009(3):35-38. |
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| 作者姓名： | 李进兵 胡波 |
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| 作者单位： | 西南科技大学经济管理学院,四川绵阳621010 |
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| 摘 要： | 旅游税收优惠政策为旅游业的发展引进资金创造了良好的条件。当考虑景区的旅游环境容量约束时，税收优惠政策可能会导致旅游投资激励不足或过度激励。向旅游消费者征收生态税或消费税，鼓励旅游企业改善投资结构是旅游税收政策改进的重要方向。
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| 关 键 词： | 旅游业 环境容量 税收政策 投资 |
Economics Analysis of the Tourism Concessions Taxation Policy under the Constraints of the Environmental Capacity |
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| LI Jin-bing,HU Bo.Economics Analysis of the Tourism Concessions Taxation Policy under the Constraints of the Environmental Capacity[J].Journal of Mianyang College of Economy & Technology,2009(3):35-38. |
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| Authors: | LI Jin-bing HU Bo |
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| Institution: | ( School of Economics and Management, Southwest University of Science and Technology, Mianyang 621010, Sichuan, China) |
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| Abstract: | The concessions taxation policy provides good changes for the attraction of capital for the tourism development. However, the taxation policy would lead to the under-incentive or over-incentive in tourism investment under the constraints of environmental capacity. It is important for the future policy to tax the tourists for ecotourism or consumption, or encourage tourism operators to improve their investment construction. |
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| Keywords: | Tourism Environmental Capacity Taxation policy Investment |
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