人民黄河2025，Vol.47Issue(3)：24-29,55,7.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
Analysis of Horizontal Ecological Compensation Mechanism in the Yellow River Basin Based on Tax Revenue
摘要
Abstract
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Key words
ecological compensation/water resource tax/environmental protection tax/ecological compensation tax/Yellow River Basin分类
环境科学引用本文复制引用
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):24-29,55,7.基金项目
国家社会科学基金青年项目(17CGL032) （17CGL032）
甘肃省第二批陇原青年英才计划项目 （）
甘肃省哲学社会科学规划项目(2024YB070) （2024YB070）
甘肃省科技计划-软科学项目(21CX6ZA100) （21CX6ZA100）
甘肃省高校教师创新基金项目(2025A-066) （2025A-066）
