生态旅游视角下生态税收的法律思考

随着国家拉动内需政策的实施，旅游业出现了前所未有的火爆现象。旅游业的兴旺，带动了相关行业的发展，但在追求旅游经济快速增长的同时，往往忽视了环境与资源的保护问题，旅游环境与资源的破坏对目前和今后人类的福利造成潜在的损失。由于环境污染属于市场体系之外的“外部性”，不能通过市场机制来解决，政府必须予以干预，而集经济和法律手段于一身的税收是实现生态旅游的最好手段。通过研究和探讨国外生态税收理论与实践，为中国生态税法的设计寻求成功经验，以保护中国的旅游环境与资源。

Legal Research of the Tax on Eco -- tourism

Our country＇s tourism has got a great development since we implement the policy of drawing the domestic need. The prosperity of tourism drives the development of many related industries but we neglect the problem of environment pollution at the same time. The pollution of environment will bring latent damages to the welfare of human beings from now on. The pollu- tion of environment is a result of ＂ exteriority＂ that is outside of the market system and cannot be solved through the market mechanism ,which can only be solved with the intervene of the government. So,tax, combined with the method of economic and legal will be the best tool to realize the eco--tourism surely. This article focuses on the research, the theory and practice of eco --tourism of overseas and in order to seek the successful experience and international convention on the designs of China eco- tourism tax law.