旅游业二氧化碳排放碳税征收标准评估——以山东省长岛县为例

发布时间：2018-09-07 19:56

【摘要】：本文运用自下而上法和市场替换法,以山东省长岛县为案例地,以2014年问卷调查和访谈调查收集的数据为基础,对旅游业二氧化碳排放碳税征收标准进行了评估。结果表明:(1)山东省、京津冀、晋豫、东北、西部、华东、华中和华南等各客源地游客人均狭义旅游业二氧化碳排放量的差异较小,各客源地游客人均旅游业二氧化碳排放量的差异主要是由其人均广义旅游业二氧化碳排放量的差异引起;(2)以山东省短途客源地游客人均广义旅游业二氧化碳排放量为基准值,通过比较各中长途客源地游客与山东省短途客源地游客人均广义旅游业二氧化碳排放量的差异,评估各客源地游客人均广义旅游业二氧化碳排放碳税征收标准,这是一种潜在的方法;(3)通过碳税制度,政府或其代理机构可获得1541×104元/a的资金,用于植树造林等增汇或碳汇工程建设,以减少广义旅游业二氧化碳排放量;中长途各客源地游客人均需承担11.56元/人次~77.50元/人次之间不等的广义旅游业二氧化碳排放碳税。
[Abstract]:This paper uses bottom-up method and market substitution method, taking Changdao County of Shandong Province as a case study, based on the data collected by questionnaire survey and interview survey in 2014, to evaluate the standards of carbon dioxide tax collection in tourism industry. The results are as follows: (1) there is a small difference in carbon dioxide emissions per tourist per capita between Shandong Province, Beijing, Tianjin and Hebei, Shanxi, Henan, Northeast, West, East China, Central China and South China, etc. The difference of carbon dioxide emissions per tourist per capita is mainly caused by the difference of carbon dioxide emissions from tourism industry. (2) based on the average carbon dioxide emissions of tourism industry in Shandong Province, By comparing the differences of the carbon dioxide emissions per capita between the tourists from the medium and long distance destinations and the tourists from the short-distance tourist destinations of Shandong Province, this paper evaluates the carbon dioxide tax standards of the tourism industry in the light of the per capita carbon dioxide emissions of the tourism industry in the broad sense. This is a potential method: (3) through the carbon tax system, the government or its agency can obtain 1541 脳 10 ~ 4 yuan / a of funds for the construction of carbon sink projects such as afforestation and so on, in order to reduce the carbon dioxide emissions from the tourism industry in the broad sense; Tourists from various places of middle and long distance should bear a carbon dioxide tax ranging from 11.56 yuan per person to 77.50 yuan per person in the broad sense of the tourism industry.
【作者单位】：青岛大学商学院;
【基金】：国家自然科学基金项目“海岛型旅游目的地生态补偿标准研究”(41301622) 山东省自然科学基金项目“基于空间尺度的海岛型旅游目的地生态补偿标准研究”(ZR2013GQ005)
【分类号】：F592.7;F812.42;X196

【参考文献】