OPTIMIZATION OF CHINA'S ECOLOGICAL

TAX SYSTEM BASED ON GEP

DEVELOPMENT STRATEGY

Wanrong Lei*

School of Foreign Languages, Hunan First Normal University, Changsha, Hunan,

410205, China.

leiwanrong002@126.com

Reception: 04/03/2023 Acceptance: 01/05/2023 Publication: 01/07/2023

Suggested citation:

Lei, W. (2023). Optimization of China's ecological tax system based on GEP

development strategy. 3C Empresa. Investigación y pensamiento crítico,

12(2), 236-255. https://doi.org/10.17993/3cemp.2023.120252.236-255

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ABSTRACT

To reduce ecological environmental pollution and economic loss, and improve national

environmental awareness, this paper puts forward the optimization of China's

ecological tax system based on the GEP development strategy. Firstly, the analysis

shows that GDP focuses on economic operation, while GEP focuses on ecosystem

operation. Then, GEP is used to calculate the data of water conservation, soil

conservation function, flood regulation and storage, air and water purification, carbon

fixation and oxygen release, climate regulation, biological community, and other

indicators to obtain the corresponding value. We will use fiscal principles to adjust the

sensitivity of economic changes, the principle of fairness to narrow income disparities,

and the principle of efficiency to adjust market collection and management, simplify

the tax system, and improve national treatment. Finally, the maximization of tax

benefits is realized with the minimum tax cost under the tax system. Through

experiments, it is proved that this method can effectively explore the development of

an ecological tax system, to optimize the overall optimization of tax collection and

management up to 0.77.

KEYWORDS

GEP development strategy; Ecological taxes; Tax optimization

INDEX

ABSTRACT

KEYWORDS

1. INTRODUCTION

2. GDP, GEP ACCOUNTING ANALYSIS

2.1. Inadequate GDP Accounting

2.2. GEP accounting

3. ECOSYSTEM (GEP) DATA ACCOUNTING

4. OPTIMIZATION OF THE ECOLOGICAL TAX SYSTEM

4.1. Optimization principle of the ecological tax system in China

4.2. Ecological tax collection and management optimization model

5. RESULTS AND ANALYSIS

5.1. Analysis of ecosystem contribution

5.2. Ecological cost expenditure and optimization

6. CONCLUSION

REFERENCES

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1. INTRODUCTION

For a long time, China's economic development has excessively relied on the

extensive [1] economic growth mode of expanding investment scale and increasing

material input, thus making the contradiction between economic development and

resources and environment more and more acute [2]. To coordinate the harmonious

development of man and nature, higher requirements are put forward for the

construction of a sustainable economic system in China [3]. Arable land resources,

forest resources, grassland resources, water resources, and some mineral resources,

as well as Marine fish resources, have been in a rather tight state of supply and

demand [4]. Contrary to the overall situation of resource shortage in China, it is a

huge waste in resource exploitation and utilization [5].

According to the Bulletin on China's Environmental Situation, the trend of

worsening environmental pollution in China has been basically controlled, but the

problem of environmental pollution is still serious, and the scope of ecological damage

is still expanding. The air quality of two-thirds of the cities does not meet the second-

class national standard for the water environment. Organic pollution of surface water

is widespread, oxidation of major lakes is prominent, groundwater is polluted by spots

or planes, and the water level is falling. Mild or above environmental pollution is one of

the four major factors affecting the health and death of residents in 84.6% of cities. In

terms of resource utilization, China is still in a state of high input and low output, and

resources have been hollowed out [6], which does not meet the requirements of

sustainable development. Therefore, the waste of resources exploitation and

utilization, and the problem of environmental pollution have increasingly become the

factors that restrict China's social and economic development, as well as the

important factors that endanger people's health and affect local social stability.

Taxation is an important means of national macro-control [7], and the taxation

system is an important part of the formal system of national economic management.

Introduction of ecological tax, setting up ecological tax system is a director of

environmental policy innovation, and contemporary issues of sustainable development

of ecological tax can be either as an economic tool for manufacturers and consumers

of energy waste, environmental pollution behavior constraints [8], but also can

increase the corresponding public finance income in our country can not only bring

environmental improvement of social and economic benefits, Moreover, under certain

conditions, it is beneficial to the improvement of China's overall tax system [9].

Literature [10] emphasizes the cultural basis and life proposed in ecosystem

services described in the International Common Classification method of Ecosystem

services and proposes a new social landscape order. Taking Hequ County of Shanxi

Province as a case study, the gravity method is used to evaluate the ecological level

of social capital. Literature [11] on urban agricultural ecological space evaluation is

helpful to optimize land space and high-quality social and economic development.

Urban development and ecological protection in urban agglomeration are evaluated,

and the ecological security model of sustainable land space utilization is described.

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Literature [12] studies that China's current tax system structure contradicts the

concepts of economic structure optimization and upgrading, coordinated development

of regional economy, improvement of ecological environment, improvement of

people's well-being, and narrowing of the income gap. To solve these problems, the

reform of income tax, turnover tax, resource tax, property tax, and behavior tax must

be carried out with the help of modern development concepts. Literature [13] uses

urban agricultural ecological space evaluation to help optimize land space and high-

quality social and economic development, evaluates the urban development and

ecological protection of the Changsha-Zhuzhou-Xiangtan urban agglomeration as the

research area, and describes the ecological security model of sustainable utilization of

land space. From the above, we know the importance of the ecosystem in economic

development, indicating that tax revenue has a great relationship with production and

life, and it is very important to optimize the tax system. Therefore, this paper puts

forward an analysis of eco-tax system optimization based on the GEP development

strategy. Through the analysis of GDP and GEP accounting, the ecological system is

used to calculate each indicator to complete the optimization of ecological tax

collection and management.

2. GDP, GEP ACCOUNTING ANALYSIS

2.1. INADEQUATE GDP ACCOUNTING

As a measure of the total value of final products and services produced and

provided by a country or region in a certain period, the traditional GROSS Domestic

Product (GDP) accounting system reflects the economic strength and social wealth of

a country or region [14] and has become the most widely used economic and

economic accounting indicator in the world. But the defects of the GDP accounting

system are also very obvious, it ignores the natural resources and ecological

environment of great value, not the resource consumption, environmental pollution,

and ecological damage cost included in the national accounts, even translating the

environmental pollution of economic contribution in pairs, this will lead to the one-

sided pursuit of economic development and ignore the resources and environment

protection, It is an unsustainable view of development and achievements [15]. As the

adjustment and correction of traditional GDP, "green GDP" refers to the remaining

GDP after deducting the loss costs of resource consumption, environmental pollution,

and ecological damage from the current GDP, to get the real total national wealth.

The concept of sustainable development advocated by the United Nations calls for

the coordinated development of ecology-economy-society. However, both GDP and

adjusted "green GDP" focuses on the operation of the economic system, without

paying attention to and accounting for the existing value of the ecosystem and its

contribution to human beings, even though "green GDP" focuses on the loss and cost

of resources and environment to a certain extent [16].

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2.2. GEP ACCOUNTING

The ecosystem and the whole biospheres are the life support system of the earth

and the material basis for human survival and development. The degradation of

ecosystem services makes people re-examine the relationship between themselves

and the ecosystem and the conservation and restoration of the ecosystem from a

scientific perspective. Gross Ecosystem Product (GEP) accounting refers to the

analysis and evaluation of the economic value of the products and services provided

by the Ecosystem for human survival and well-being and is the sum of the value of

Ecosystem products, Ecosystem regulation services, and ecosystem cultural services

[17]. GDP focuses on the health of the economy, while GEP focuses on the health of

the ecosystem.

Ecosystem products mainly include productive products and non-productive

products provided by an ecosystem that can be directly used by human beings, such

as food, medicinal materials, wood, fiber, freshwater resources, gene resources, etc.

Ecosystem regulation services mainly include water conservation, climate regulation,

carbon fixation, oxygen release, soil conservation, pollutant degradation, pollination,

and other regulatory functions, as well as wind prevention and sand fixation, flood

storage, pest control, storm prevention, and mitigation and other protective functions.

Ecosystem cultural services mainly include landscape values such as tourism value

and aesthetic value, as well as cultural values such as cultural identity, knowledge,

education, and artistic inspiration, which are spiritual, entertainment, and cultural

benefits. The value of ecosystem products is usually called direct use-value, and the

value of ecosystem regulation service and ecosystem culture service is called indirect

use-value. Some scholars call all Ecosystem products and Services that contribute to

human survival and quality of life Ecosystem Services.

3. ECOSYSTEM (GEP) DATA ACCOUNTING

The water conservation function is that the ecosystem passes through the forest

canopy and litter layer. Roots and soil layers intercept stagnant precipitation [18] and

increase soil infiltration and storage, thus effectively conserving soil water, mitigating

surface runoff, supplementing groundwater, and regulating river flow. Using water

conservation as an evaluation index, water conservation is calculated by the water

balance equation. Using the shadow engineering method, the value of water

conservation is calculated according to the construction cost of the reservoir.

(1)

(2)

Where, describes water conservation; describes the rainfall; is rainstorm

runoff; represents evapotranspiration; describes the area of type ecosystem;

∑

i=1

(Pi−Ri−ETi)⋅A

Vw=Qw⋅Pw

ETi

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describes the category ecosystem type in the study area; describes the number of

ecosystem types in the study area; describes the value of water conservation

services; describes the engineering cost of the reservoir per unit capacity [19].

Soil conservation function ecosystems (such as forests and grasslands, etc.)

reduce the erosion energy of rainwater at various levels, such as forest canopy, litter,

and root system, and increase soil erosion resistance to reduce soil erosion, reduce

soil loss, and maintain soil function. Soil conservation, i.e., the amount of soil loss

reduced by the ecosystem (the difference between potential soil loss and actual soil

loss), was selected as the evaluation index of the soil conservation function of the

ecosystem. Soil conservation was calculated by the general soil erosion equation.

Using the substitution cost method, the value of the soil conservation function is

calculated by the sum of sediment reduction and non-point source pollution reduction.

Among them, the value of sediment reduction is:

(3)

Where, describes reduced sedimentation value; describes the sedimentation

coefficient; describes the amount of soil conservation; describes the bulk density

of soil; describes the cost of dredging the reservoir.

The value of reducing non-point source pollution is:

(4)

Where describes the reduction of non-point source pollution; describes the

amount of soil conservation; describes the pure content of and in soil;

describes the cost of environmental engineering degradation.

Flood regulation and storage function refer to the wetland ecosystem (lake, marsh,

river) having special hydrophysical properties, has a strong storage function. The

reservoir plays the flood regulation and storage service function mainly, so the

adjustable flood storage volume of the reservoir is selected as the flood regulation and

storage service function quantity of the wetland ecosystem. The value of flood

regulation and storage is calculated by the cost of reservoir construction using the

shadow engineering method.

Where describes the flood regulation and storage value; describes the flood

storage capacity of the reservoir; describes the engineering cost per unit capacity

of the reservoir.

The air purification function is that green plants absorb harmful substances in the

air through the stomata on the leaves and the lenticels on the branches within the

s1=λ⋅

⋅P

Vs1

∑

i=1

Ae×ci×p

Vt=Cr⋅Pw

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range of its resistance, and transform them into non-toxic substances through the

REDOX process in the body. At the same time, it can rely on the special physiological

structure of its surface (such as villi, grease, and other viscous substances) to block,

filter, and adsorb the air dust, to effectively purify the air and improve the atmospheric

environment. The air purification capacity of the ecosystem was calculated by using

the indexes of sulfur dioxide absorption, carbon oxide absorption, and dust

absorption. The value of air purification is evaluated by the control cost of sulfur

dioxide, carbon oxide and industrial dust.

(6)

(7)

Where describes the atmospheric purification amount of the ecosystem;

describes the purification amount of type air pollutants per unit area in type

ecosystem; describes the type of ecosystem, dimensionless; describes categories

of air pollutants, dimensionless; describes the area of category ecosystem type;

is the value of air purification; describes the cost of treating different types of air

pollutants.

Water purification function refers to the ability of the water environment to partially

or completely restore the ecological function of the water body to its original state

through a series of physical and biochemical processes such as adsorption,

transformation, and biological absorption of pollutants entering the water environment

[20]. The absorption of COD, ammonia nitrogen, total phosphorus and other indicators

of wetland ecosystem are used to calculate the capacity of ecosystem water

purification. Using the control cost method, the value of water purification of the

ecosystem was calculated by the treatment cost of COD, ammonia nitrogen and total

phosphorus discharge.

(8)

(9)

Where describes the amount of ecosystem water quality; describes the

purification amount per unit area of class water pollutants; describes the wetland

area; describes the pollutant category, dimensionless; is the value of water

purification; describes the treatment costs of different types of water pollutants.

Carbon fixation and oxygen release function refer to the function of green plants to

absorb carbon dioxide from the atmosphere through photosynthesis and convert it into

ap =

∑

i=1

∑

j=1

Qij ×A

ap =

∑

i=1

Qap ×c

Qap

Qij

Aap

wp =

∑

i=1

Qi×

pw =

∑

i=1

Qi×c

Qwp

Vpw

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carbohydrates such as glucose, which are fixed in the plant body or soil in the form of

organic carbon and release oxygen. The carbon sequestration and oxygen release

were used as the evaluation indexes of ecosystem carbon sequestration and oxygen

release. The afforestation cost method and industrial oxygen production cost method

were used to calculate the value of ecosystem carbon sequestration and oxygen

release, and finally, the value of ecosystem carbon sequestration and oxygen release

was obtained.

(10)

Where describes the value of carbon fixation and oxygen release; represents

the amount of carbon sequestration; represents the cost of carbon sequestration;

is oxygen release; is the cost of oxygen production.

Climate regulation function refers to the ecological effect that the ecosystem

reduces the temperature, reduces the temperature variation area and increases the

air humidity through transpiration, photosynthesis [21] and water surface evaporation,

to improve the comfort level of the human living environment. The energy consumed

by ecosystem cooling and humidification was used as the evaluation index of

ecosystem climate regulation function. Through the substitution cost method, the

value of electricity consumption and electricity price to climate regulation is calculated.

(11)

(12)

Where describes the energy consumed by the transpiration and evaporation of

the ecosystem; describes the amount of heat consumed per unit area by

transpiration in different ecosystem types; describes the area of ecosystem type ;

describes the energy efficiency ratio of air conditioning; describes the number of

days with air conditioning; describes different ecosystem types in the study area;

is water surface evaporation; describes volatile latent heat; describes the power

consumption of the humidifier to convert 1m3 water into steam; describes the value

of climate regulation; is the price of electricity.

By increasing the level of species diversity, the community can increase natural

enemies and reduce the population number of herbivorous insects [22], to achieve the

purpose of disease and insect pest control. The area of forest pest control was used

as the evaluation index of the pest control function, and the cost method was used to

calculate the value of ecosystem pest control by the area of self-healing and the cost

of artificial pest control.

(13)

Where describes the value of forest pest control; is natural forest area;

describes the incidence of pests and diseases in plantation forests; is the incidence

Vg=Qe⋅Pe+Qo⋅Po

∑3

GPP ×Si ×d

3600 ⋅R⋅2

+(EQ ×q×103/3600 + EQ ×γ

)

V=Q×P

GPP

Vf=FS ×(γ1−γ2)×FP

γ1

γ2

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of pests and diseases in natural forests; describes the cost per unit area of forest

pest control.

The ecological gross product accounting method is the premise of specific

accounting [23]. On the whole, GEP is the accumulation of ecosystem products,

ecological regulation services and ecological culture services. The specific accounting

method of the three factors in Ecological Gross Product Accounting is mainly the

product of product output and price.

(14)

Where describes the total value of ecosystem products; is ecological

regulation services;

describes the total value of ecological and cultural

services; , and corresponds to ecosystem products, ecological regulation services

and ecological culture services respectively; , and correspond to the prices of

different ecological value measurement factors.

In the accounting method, the ecological value accounting system of the forest

region constructed according to GEP is further interpreted. On the one hand, it is

helpful to understand the algorithm of different factors [24] in total ecological

production. On the other hand, it helps to construct the relationship between the

existing economic and social statistical dimensions and these factors. Through the

calculation of the above dimensions and indicators, the optimization method of the

ecological tax system is analyzed.

4. OPTIMIZATION OF THE ECOLOGICAL TAX SYSTEM

4.1. OPTIMIZATION PRINCIPLE OF THE ECOLOGICAL TAX

SYSTEM IN CHINA

1. Fiscal principles

The basic meaning of the tax fiscal principle is as follows: the establishment and

reform of a national tax system [25] must be conducive to ensuring national fiscal

revenue and realizing national intelligence.

The fiscal principle requires that the revenue obtained through taxation can fully

meet the needs of fiscal expenditure in a certain period. Therefore, the design

adjustment of ecological tax should choose abundant and reliable tax sources.

Another requirement of fiscal principle is that tax revenues be flexible. In case of a

fiscal increase, tax revenue should be able to increase tax revenue by law or

automatic revenue increase [26].

EP =

∑

i=1

EPiPi+

∑

j=i

ERjPj+ECtP

EPiPi

RjPj

ECtPT

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Tax elasticity refers to the ratio between the tax revenue growth rate and the

economic growth rate. The expression is:

(15)

Where describes the tax elasticity; describes the tax revenue; describes

the increment of tax revenue; describes the national income;

describes the

increment of national income; Tax elasticity reflects the sensitivity of tax revenue to

economic changes. The tax system should be designed and adjusted to make the tax

more flexible. Generally speaking, to ensure that fiscal revenue grows in step

with national income.

2. The principle of equity and efficiency

First, is the principle of equity.

The basic principle of the market economy is fair competition, and one of the

elements of fair competition is fair to tax burden [27]. Most countries in the world

regard the principle of fairness as the universal principle followed in the design and

application of the tax system.

The principle of equity contains two interrelated aspects: one is horizontal equity,

that is, people with the same ability to pay taxes bear the same tax. The other is

vertical fairness, which means that people with different tax capabilities pay different

taxes. That is, the excessively high income is adjusted to narrow the income

difference and achieve fair distribution. This is conducive to maintaining social

stability. Horizontal unfairness will directly lead to the loss of economic efficiency.

Therefore, given the current economic situation, the optimization of the tax system

should be strengthened in the realization of horizontal fairness.

Second, is the principle of efficiency.

Efficiency is divided into administrative efficiency and economic efficiency.

The administrative efficiency of taxation can be considered from two perspectives:

tax collection cost and tax payment cost. The levy tax charge is to point to all sorts of

charges that the duty department produces in the levy tax process. To improve the

administrative efficiency of tax collection, on the one hand, advanced means of

collection and administration should be adopted to save manpower and material

resources. On the other hand, the tax system should be simplified to make it easy for

taxpayers to understand and grasp [28] and reduce tax payment costs.

Economic efficiency refers to the efficient use of resources. In a completely free

competitive market, producers adjust their output according to the market price until

the marginal cost is equal to the price and the producer can get the maximum profit,

while consumers adjust their purchase quantity according to the market price until the

ΔT/T

ΔY/Y

ΔT

ΔY

ET> 1

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marginal effect is equal to the price and the consumer can get the maximum effect.

Tax distorts the price, making the price obtained by producers lower than that paid by

consumers. In this way, the price cannot truly reflect the marginal cost and marginal

effect, resulting in an additional loss of economic efficiency, also known as the

additional burden of the tax.

3. National treatment

National treatment means that the government of a country applies uniform

standards to foreigners or foreign enterprises in its territory in terms of economic and

trade policies with its nationals or enterprises. Now widely introduced in the field of

taxation, mainly refers to the territory of foreign taxpayers and shall not be

discriminatory tax policies. National treatment is not an independent tax principle, but

the embodiment of the efficiency principle and fairness principle of a country's tax

under certain conditions, which belongs to the scope of national sovereignty.

Emphasizing the principle of national treatment mainly points out how to treat and

grasp the preferential policies for foreign businessmen.

4. The principle of gradual progress

Taxation, as a kind of distribution and superstructure, cannot exist independently

from the economic foundation. According to the theory of building socialism with

Chinese characteristics, economic, political and social choices must be based on

China's actual national conditions. It is impossible to set up a complete tax system

quickly. China's current ecological tax situation is not perfect, there are many

problems, in the design and adjustment of forest ecological tax, according to the

actual situation, step by step.

4.2. ECOLOGICAL TAX COLLECTION AND MANAGEMENT

OPTIMIZATION MODEL

The mode of tax collection and administration is the confirmation of the rights and

obligations of the taxpayer in the process of tax collection and payment under a

certain tax system. The collection and management mode is the overall grasp and

target positioning of collection and management work under a tax system. The current

collection and management mode in China is based on tax affection and optimized

service, relying on a computer network, centralized collection and key inspection [29].

The collection and management of ecological tax are carried out with the

cooperation of the tax department and related ecological departments, which requires

regular monitoring of the ecological environment. The tax department provides various

tax data, and the tax department calculates and collects taxes, and supervises and

manages taxpayers. This mode of collection and management gives full play to the

expertise of ecological departments and tax departments and improves the efficiency

of taxation. The goal of tax collection and management mode should be to maximize

tax benefits with a minimum tax cost. To provide taxpayers with services in the best,

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fastest and most convenient way of handling tax; To provide the most level playing

field for taxpayers with the best level of enforcement; The most appropriate economic

regulation activities to provide financial resources for the state to meet the needs of

social public goods. The Forest area ecological tax collection management model can

be optimized from the following aspects.

First of all, the forest ecological tax collection mode should echo the current

economic system and tax system as well as social and cultural Beijing. We should not

blindly adopt other tax collection and management modes but should combine them

with the actual situation. Secondly, the management of tax sources should be

strengthened in the management of the forest ecological tax system. Thirdly, the

collection and management of the forest ecological tax system should permeate legal

principles. The legal principles of taxation are mainly reflected in tax enforcement. The

first is the legal constraints on taxpayers, the second is the legal norms of tax

collectors, tax collectors must be by the provisions of tax substantive law and

procedural law, should be collected, should not be collected resolutely cannot be

collected, all advance collection, tax, tax return, idle are illegal. Finally, the collection

of forest ecological tax should pay attention to collection efficiency and cost-saving.

The level of tax cost and tax efficiency is an important symbol of the legalization,

institutionalization, and conscientization of tax collection and administration. With

scientific management and reasonable allocation of personnel and property [30-34],

the maximum expected tax benefits can be obtained with the minimum labor cost and

cost of tax collection and administration.

The forest ecological tax system should be based on the current tax collection and

administration mode of the citizen's tax awareness as the prerequisite, based on the

tax sources management, to improve the collection efficiency and the quality of

collection and management as the goal, to speed up the development and application

of electronic computer in tax work, strengthen the tax inspection, strictly by the law

ZhiShui, adjust measures to local conditions, scientific and accurate block tax

revenues. In specific practice, also want flexible use, and adjust measures to local

conditions.

In addition, the optimization and adjustment of forest ecological tax in China need

to take into account the characteristics of unbalanced economic development

between urban and rural areas and between regions and adopt a collection and

management mode suitable for China's national conditions.

5. RESULTS AND ANALYSIS

5.1. ANALYSIS OF ECOSYSTEM CONTRIBUTION

To calculate the total ecological production of the forest region in GEP, a city was

selected as the research object. It was found that the ecosystem products, ecological

regulation function, and ecological cultural services of the city all had a certain

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importance in the GEP accounting results, among which the ecosystem products

contributed 21.02 billion yuan, and GEP contributed 56%. Ecological regulation

services amounted to 12.58 billion yuan, accounting for 33%; Ecological and cultural

services amounted to 4.25 billion yuan, accounting for 11% of the total. Among the

contributions, ecocultural services are the lowest, and GEP's contribution cannot be

ignored. In terms of ecosystem products, the forest area of the city has more than 2

million hm2, covering 66.3% of the total area. Meanwhile, the city is rich in water

resources, which makes a high contribution to ecosystem products. There are many

wetlands, swamps, and lakes in this area, which have obvious advantages in

ecological regulation. In terms of ecological cultural services, the number of tourists is

small, the service awareness is poor, and the development of ecological products is

not enough, so the contribution of ecological cultural services is the lowest. The

possible impact of this aspect is to restrict the development of the city's ecotourism

industry, and improve the development level of the city's ecotourism industry is an

important attempt to comprehensively improve the GEP accounting value and

promote the high development of the city's forest region by carrying out regional

ecotourism.

Table 1. GEP forest area ecological gross production calculation

Production system product and service summary Total value/100 million yuan

Crop

265.13

Tree breeding 212

Afforestation 12.151

Timber mining and transportation 171.26

Fruit growing 3.214

All kinds of planting 8.159

Irrigation water 187.54

Industrial water 399.75

Urban public water 87.545

Energy usage 9.178

Water conservation 111.246

Soil fertility 187.48

Sedimentation 145.97

Vegetation carbon sequestration 180.55

Oxygen released by vegetation 40.258

Water accumulation 210.54

Wetland storage 19.49

Lake storage 98.48

Swamp storage 25.487

Amount of pollutants absorbed 158.45

Ammonia nitrogen purification effect 17.52

Temperature regulation 45.25

Eco-tourism 415.25

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According to the statistics of CITY's GDP, its annual GDP was 27.27 billion yuan,

and the comparison between the GEP accounting results and GDP accounting results

in the forest region was as high as 10.58 billion yuan. Based on the accounting results

in Table 1, the differences are mainly from the above three aspects:

First, the ecological value of forestry products is difficult to be transformed into

commercial value because of the country's restricted logging mechanism. In an

analysis of the city's GEP, it was found that the total amount of agricultural products

accounted for only 7.11%, while forest resources accounted for 21.48%. In GDP

accounting, the output value of agricultural products is the main accounting object of

GDP, and the accounting of forest resources is limited to economic forest harvesting,

but the potential value of forest resources is not calculated. It is difficult to measure

the input-output value of forest resources, which is caused by the absence of forest

resources in the total value of the existing ecosystem, and also by the low input-output

efficiency of forest resources, which makes it difficult to transform the ecological value

of forest products into commercial value. Relevant departments should pay close

attention to promoting the upgrading of the forestry industry, promoting the value of

forestry products with the upgrading of the forestry industry, ensuring the protection

and restoration of forest grass paper cups, increasing the area of forest land and the

stock of standing trees, thus enhancing the value of forest resources and realizing the

transformation from the ecological value of forestry products to commercial value.

Second, in terms of ecological services, the GDP contribution of water resources

comes from industrial water use, farm irrigation, and household water use. GEP

accounts for carbon sequestration, oxygen release and water conservation. So, the

GEP calculation result is helpful to accurately measure the amount of forest

ecosystem services, and explain its ecological value not only in terms of water, but

also in all aspects, such as carbon, and oxygen release to measure the value of forest

ecosystem services, avoiding the single measure for water-resources based on the

measuring deviation, and comprehensive measurement of forest ecosystem services

value contribution. Given the ecological service the lack of docking with the

international accounting system of the accounts, the ecological service value of the

new size may be used for carbon and releasing oxygen and water conservation value

of various factors, to establish a new measuring diameter and measurement standard

also can try to translate the ecological service quantitative measurement factors.

Thirdly, in terms of ecological and cultural services, the tourism economy in the

forest region of the city has not been effectively developed. As the primeval forest with

a fragile ecological environment, only combining development and protection can

release the maximum value. At present, the absolute value and relative value of the

ecological cultural service are low, which indicates that it has great potential for

development. The development of ecological tourism and other industries will activate

the tourism development pattern in the forest region of the city, and form the industrial

linkage mechanism of "ecological agriculture + tourism", that is, relying on ecological

agriculture and under forest economy to achieve a substantial increase in the output

value of tourism. This is the way to realize the integration of industry in the forest

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region, and also the strategy to maximize the value of its ecological cultural services

and improve the gross value of ecosystem production.

To sum up, under the background of ecological civilization construction, there are

significant regional differences in forestry production efficiency. The ecological

contribution of the forestry resource-based city represented by this city is very

obvious. Its contribution is not only reflected in its contribution to the overall social

benefits of the city but also in the achievements that can be transformed into

economic value. Combing the contribution of forest areas such as this city to the

regional economy and society further improves the calculation accuracy of the forest

ecological total value accounting system. Improving the understanding of the

importance and necessity of GEP accounting in forest areas is of great significance to

protecting forest ecology. It is because of the huge ecological contribution value of the

forest region in the city, ignoring its multiple ecological values will affect the actual

value of the forest region represented by the forest region in the city from a

comprehensive perspective, and lead to one-sided development. The ecological

service value of the forest region is huge, and it is of great significance to the

sustainable development of ecology, economy and society.

5.2. ECOLOGICAL COST EXPENDITURE AND

OPTIMIZATION

To better verify the feasibility of this method, experiments were carried out.

According to ecosystem data and parameter assignment under current conditions,

Vemsim software was used to calculate the simulation results of national forest

ecological costs from 2009 to 2018, to conduct research. By analyzing the

consistency between the simulation results and the actual data, the simulation trend of

some data running results is compared with the historical data, and the relative error

between them is calculated.

Figure 1. Comparison diagram of simulation value and the actual cost of ecological cost in

the forest region

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Through comparison, it can be found that the absolute relative error of ecological

cost in more than 70% of years is within 6%, and only the absolute relative error of

some years is beyond 6%, but it can be controlled within 9%. In 2016, the actual cost

decreased because people began to pay attention to ecological aspects, reduce

damage, and pay attention to protection in daily production and life. However, the

simulation value is still calculated based on historical data, but the relative error is

1.05%. In 2010, there was a large difference of 8.97% in the data. The analysis

indicated that a certain area suffered large-scale unnatural damage and needed large-

scale repair. For the comparison of the two kinds of data, it can be intuitively observed

from Figure 1 that the ecological cost budget result is consistent with the actual cost

trend. Therefore, it can be believed that the ecological system accounting used in this

paper has certain authenticity and accuracy. Before 2014, the predicted value is lower

than the actual cost. Consumers do not care about whether the ecology is damaged,

but only care about their interests, and spend a large amount. Therefore, consumers

pay more ecological taxes, and tax authorities collect more. Since 2015, the actual

cost has decreased, indicating that people begin to pay attention to the ecological

environment and reduce the destruction of resources, which is conducive to the

ecological and economic balance.

The ecological tax optimization proposed in this paper is based on ecosystem

accounting. According to the optimization measures, the important tax factors are

changed, and the operation results are tested to whether they can achieve the desired

optimization goals, to realize the research value of this paper.

After-tax system optimization. The changes of key variables are mainly reflected in

the following three aspects: 1) the reduction of payment fees in the stage of ecological

development; 2) The cancellation of land farming fees, reduced taxes and fees in the

stage of land development and transfer, and reduced development tax rates; 3)

Increase the tax intensity of consumption of ecological resources to prevent damage

to the ecological environment, so the optimized ecological cost is shown in Table 2.

Table 2. Simulation results of ecological costs from 2009 to 2018

The simulated ecological cost data from 2009 to 2018 in Table 2 shows a decrease

compared with the actual data. As shown in Figure 2, the trend of the impact of tax

system optimization on ecological costs can be intuitively shown, which increases at a

slow rate and is lower than the actual data. It can be seen that the optimization and

integration of the ecological tax system can play a certain control role in ecological tax

and prevent excessive waste.

year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Actual value/Ten

thousand yuan 1050 1225 1284 1368 1406 1628 1805 1696 1775 1820

Simulation value/Ten

thousand yuan 745 789 845 1051 1124 1284 1358 1420 1468 1504

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Figure 2. Comparison between simulation value and the actual cost of ecological cost in the

forest region

It can be seen from Figure 2 that the ecological cost after optimization is less than

the actual cost, especially in 2015, the difference is 4.47 million, and in 2013, the

difference is at least 2.82 million. Be able to know the cost reduction after

optimization, thus reducing tax collection. Through calculation, the overall optimization

rate is 0.77, which proves that the optimization effect is good and can well reduce

unnecessary costs and resource waste.

6. CONCLUSION

In recent years, with the rapid development of the economy, many global

ecosystem problems have become increasingly prominent, seriously threatening

human existence, such as water depletion, desertification, the greenhouse effect and

so on. Based on this, he has a profound understanding and transformation of the

ecological system and gradually pays more attention to ecological problems.

Therefore, the proposal of ecological civilization construction in China requires the

transformation of China's economic construction. The GDP has changed from GDP-

only economic growth to the proposal of green GDP, and then to the study of the GEP

project. China is practicing ecological civilization construction step by step, using GEP

to quantify the value of the ecosystem and green development. It is an urgent way to

improve the current ecological environment and boost ecological civilization. The

research on GEP accounting will fill in the gap in ecological asset accounting and

evaluation in China, and make preparations for integrating with national economic

statistics and accounting system and gaining acceptance in the international

community. This paper analyzes the advantages of GEP, calculates the data

accounting of all aspects of ecology, finds suitable optimization principles, and makes

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a balanced and stable collection and management way to maintain the sustainable

development of the ecological environment. Through experiments, it is concluded that:

1. through the ecological cost of the actual value compared with the simulation

values, to learn that the error is small, the maximum of 8.97%, the minimum

value is 1.05, that the budget results are more accurate, can be calculated in

advance can reduce the ecological damage, not only reduce tax cost, also can

protect the ecological environment, add a beautiful scenery, a balance of

energy and economic benefits.

2. After optimization, the ecological cost of the forest region is less than the actual

ecological cost, and the tax payment is also reduced, with the overall

optimization rate reaching 0.77. It shows that the ecological environment after

optimization can be protected, the damage degree is significantly reduced, the

awareness of environmental protection is increasing, and the tax collection and

management effect is obvious.

The method in this paper can better calculate the cost of the ecosystem, optimize

the strategy to reduce the cost, save resources as much as possible, ensure

ecological stability, promote economic development, and ensure that national

economic interests are not affected, and achieve a good global environment.

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