关键词: 水产品贸易, 水产苗种, 环境税, 环境效应, 集锌效应, aquatic products trade, aquatic seeds, environmental tax, environmental effect, zinc accumulation characteristics

Abstract: Aquatic product trade has played an important role in regulating the global aquatic product supply and demand structure, and exploring its comprehensive effects has become a key content of green development of fisheries. The comprehensive effect of aquatic seed export trade was evaluated by the China aquatic seed export trade data from 2013 to 2018, and then a comprehensive effect index and a zinc-integrated comprehensive effect index were constructed. It was found that economic effects showed a slow growth trend, with an average growth rate of 3.84%. The environmental effect of seawater seed was less than the freshwater seed under the same standard in different years, the average value of the total environmental effect under the standard of the lower limit tax was 306 500 Yuan. The average annual growth rate of social effects was 4.83%, which was driven by the growth trend of fishermen's per capita net income. The comprehensive effect index of aquatic seed export trade showed an increasing trend, and the average annual growth rate was 2.16%. The production process of seawater aquatic seed has positive externalities of zinc accumulation characteristics, so it is proposed to take the overall positive and negative effects on the environment as the reform direction for accounting environmental taxes of fishery, and it can also be extended to the field of agricultural products for accounting environmental effects.