对林业税费改革的思考  

Strengthen Forestry Tax Reform and Accelerate Development of Forestry conomy

作　　者：王学(王乐) 徐怡红 

机构地区：[1]东北林业大学经济管理学院 [2]东北林业大学经济管理学院 副教授 [3]博士、副教授

出　　处：《绿色中国（理论版）》2005年第04M期42-44,共3页Green China

摘　　要：我国现行的林业税费政策有许多与林业经济发展不相适应的地方，成为直接影响我国林业经济改革的重耍制约因素。文章讨论了林业税费改革的意义，从理论和实践两方面系统研究税收与林业经济发展的关系，提出构建科学合理的林业税费体系。In recent years, since the ecology construction and sustainable development of social economy required, China has pushed the leap-forward developing strategy in forestry with 6 great projects as the key. However, the current forestry tax policy does not quite adapt to the developing steps of forestry economy, which becomes a restricting factor directly affecting the reform, development and stability of forestry economy. Focusing on the forestry tax reform, the paper illustrates the connection of revenue and forestry economy and puts forward some constructive ideas.

关 键 词：林业税费改革 中国 生态建设 林业生产特点 市场调节作用 林业产业结构调整 

分 类 号：F326.20[经济管理—产业经济] F812.42