基于税收视角的黄河流域横向生态补偿机制探析

doi:10.3969/j.issn.1000-1379.2025.03.004

	基于税收视角的黄河流域横向生态补偿机制探析
其他题名	Analysis of Horizontal Ecological Compensation Mechanism in the Yellow River Basin Based on Tax Revenue
	朱前涛1 ; 孙苗苗2
	2025-03-09
发表期刊	人民黄河
卷号	47 期号:3 页码:24-29,55
摘要	为给基于税收视角下构建黄河流域生态补偿尤其是横向生态补偿税收机制提供参考,分析了黄河流域现有的上级政府对下级政府的纵向生态补偿、省(区)内横向生态补偿、省(区)际横向生态补偿等生态补偿方案的局限性,提出黄河流域横向生态补偿"费改税"的思路.从税收调节视角探讨了税收补偿在外部性治理、制度设计、纵横互补与生态补偿央地关系重构等方面的优势.在机制设计上,将水资源税、环境保护税及生态补偿税与水源涵养、跨省(区)界水污染、水土保持作用发挥和生态补偿一体化管理等生态补偿重点领域进行了对应分析.将税收制度设计融入生态补偿机制,可充分发挥税收的调节作用,使横向生态补偿机制能够在黄河流域上中下游地区生态功能和经济社会发展中发挥关键性作用.
其他摘要	In order to provide a reference for building the ecological compensation mechanism in the Yellow River Basin from the perspective of taxation,especially the horizontal ecological compensation tax mechanism,this paper analyzed the limitations of the existing ecological compensation schemes such as vertical ecological compensation from higher governments to lower governments,intra-provincial(regional)horizontal ecological compensation and inter-provincial(regional)horizontal ecological compensation in the Yellow River Basin,and put for-ward the idea of"fee to tax"for horizontal ecological compensation in the Yellow River Basin.From the perspective of tax regulation,the ad-vantages of tax compensation in external governance,system design,vertical and horizontal complementarity and rebuilding of central-local relationship of ecological compensation were discussed.In terms of mechanism design,the corresponding analysis was made between water re-sources tax,environmental protection tax and ecological compensation tax and the key areas of ecological compensation,such as water conser-vation,cross-province(region)boundary water pollution,soil and water conservation and ecological compensation integrated management.Integrating the design of tax system into the ecological compensation mechanism could give full play to the regulating role of tax revenue,so that the horizontal ecological compensation mechanism can play a key role in the ecological function and economic and social development of the upper,middle and lower reaches of the Yellow River Basin.
关键词	生态补偿水资源税环境保护税生态补偿税黄河流域
DOI	10.3969/j.issn.1000-1379.2025.03.004
URL	查看原文
收录类别	中国科技核心期刊 ; 北大核心
ISSN	1000-1379
语种	中文
原始文献类型	Periodical
中图分类号	X321 ; F810.42 ; TV882.1
CN号	41-1128/TV
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/39081
专题	财税与公共管理学院
通讯作者	孙苗苗
作者单位	1.兰州财经大学经济学院,甘肃兰州 730020; 2.兰州财经大学财政与税务学院,甘肃兰州 730020
第一作者单位	经济学院
通讯作者单位	兰州财经大学
推荐引用方式 GB/T 7714	朱前涛,孙苗苗. 基于税收视角的黄河流域横向生态补偿机制探析[J]. 人民黄河,2025,47(3):24-29,55.
APA	朱前涛,&孙苗苗.(2025).基于税收视角的黄河流域横向生态补偿机制探析.人民黄河,47(3),24-29,55.
MLA	朱前涛,et al."基于税收视角的黄河流域横向生态补偿机制探析".人民黄河 47.3(2025):24-29,55.