Under the macroscopical background of green and sustainable development,exploring the perception of environmental protection taxes by livestock and poultry breeding entities has important and urgent practical significance for promoting the resource utilization of livestock and poultry manure.This study used data from a survey of 910 livestock and poultry breeding entities in Hunan Province from January to March 2023 as research sample to study the relationship between the perception of environmental protection tax and the resource utilization behavior of livestock and poultry manure.The results indicated that the perception of environmental protection tax and its subdivision dimensions had significant positive impacts on the resource utilization behavior of livestock and poultry manure by large scale farms and farmers,but the degree of influence varied.Age,the proportion farming income to total income had significant positive impacts on the resource utilization behavior of livestock and poultry farming entities.Based on this,the following suggestions were proposed:the government and relevant organizations should fully fulfill their propaganda functions and expand propaganda channels;improve the economic value of products,expand the market for resource-based products,and promote the resource utilization of livestock and poultry manure.
关键词
资源化利用/环境保护税感知度/畜禽养殖主体/影响因素
Key words
resource utilization/perception of environmental tax/livestock and poultry breeding entities/influencing factor