Research on Fiscal and Tax Policies to Promote Ecological Protection and High-Quality Development in the Yellow River Basin
Fiscal and tax support is an important guarantee for implementing national strategies,and pro-moting ecological protection and high-quality development in the Yellow River Basin requires strong support from fiscal and tax policies.Central ministries and provincial regions along the Yellow River have aligned with national strategic goals,considering local realities,and have formulated and imple-mented various fiscal and tax policies focused on ecological environmental protection and the conserva-tion and intensive use of water resources.These efforts have contributed to the improvement of the ecolog-ical environment and socio-economic development in the Yellow River Basin.However,there are also is-sues such as inconsistent levels of fiscal and tax policy support,insufficient precision in fiscal and tax policies,an imperfect transfer payment system,a lack of diversity in fiscal and tax policy tools,and un-clear delineation of responsibilities for ecological protection and expenditure.This paper conducts a sys-tematic analysis of relevant fiscal and tax policies at the central and provincial levels that promote ecolog-ical protection and high-quality development in the Yellow River Basin,based on the theories of fiscal and tax policy and ecological protection and high-quality development.The article advocates for tailored,categorized policies that fully leverage the supportive and guiding role of fiscal and tax policies to pursue a path of green and low-carbon development.It is believed that formulating and implementing differenti-ated fiscal and tax policies for the upstream water conservation areas,the midstream soil and water con-servation areas,and the downstream wetland ecological areas can effectively promote ecological protec-tion and high-quality development in the Yellow River Basin.
fiscal and tax policiesecological protectionhigh-quality developmentYellow River Basin