On the Timing of Taxation of Tourism Environment Tax Based on Ecological Footprint Theory

The study of environmental taxes in the context of implementing the Environmental Protection Tax Law has become a hot topic.Based on the ecological footprint theory, the tourism ecological footprint and tourism ecological carrying capacity of Guizhou province were calculated, and the ECCI was worked out so that the timing for the taxation of tourism environment tax is determined by means of early warning.It is concluded that the timing of the early warning for tourism environmental taxation depends on the changes in the number of tourists.When the number of tourists grows rapidly, the ecological environment in tourist destinations will undergo a temporary deterioration.At this point, tax policies are often needed to adjust to this change.The article puts forth the idea that the means of early warning be used to determine the timing of tourism environment tax taxation and studies tourism environmental taxes from a dynamic perspective, thus finds a new train of thought for the research of tourism environmental taxes.