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。
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.
出处
《西南科技大学学报（哲学社会科学版）》
2009年第3期35-38,共4页
Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition
关键词
旅游业
环境容量
税收政策
投资
Tourism
Environmental Capacity
Taxation policy
Investment
