渔业资源保护的税费激励研究

税费激励是近年来国际上流行的用经济手段控制捕捞力量和保护渔业资源的盛行方法之一。本文研究分析税费激励通过价格传递作用对渔业资源的保护,由于“税赋归宿”效应,需求价格弹性和供给价格弹性比较,使税费激励效应产生不定结果。研究认为,对于渔业资源保护采取税费激励办法有其局限性,税费激励要针对不同的捕捞对象设计不同的税费激励政策和激励尺度。

Study on incentive mechanism of taxes and fees in fishery resources protection

The incentive mechanism of taxes and fees is one of the popular method which use the economic way to control the fishing effort and protect the fishery resource in the world wild.This article analyzes that the incentive mechanism of taxes and fees is through the price to protect the fishery resource.However,because the "tax incidence" effect,compare the demand price elastic and supply price elastic,the outcome of the incentive mechanism of taxes and fees is unpredictable.The research shows that by using the incentive mechanism of taxes and fees to protect the fishery resource has limitation.The incentive mechanism of taxes and fees needs to state the different impositions police and incentive scale to aim at the different fishing subject.