林业税费改革对森林资源资产经营决策影响分析  

Analysis of the Influence on the Reform of the Forestry Tax for Forestry Resource Assets Management and Decision

作　　者：郑德祥[1] 陈平留[1] 谢德新[2] 胡欣欣[1] 

机构地区：[1]福建农林大学林学院,福州350002 [2]福建省南平市延平区林业局,福建南平353000

出　　处：《林业经济问题》2006年第6期514-518,共5页Issues of Forestry Economics

基　　金：福建省教育厅科学基金资助项目(JB200270)

摘　　要：以福建省南平地区1994年以来三次林业税费改革为基础,结合一般杉木中径材经营类型生长指标、市场价格、生产成本等,通过不同林业税费制度下的内部收益率及净现值的计算进行森林资源资产经营决策影响分析,从而为森林资源资产经营决策及林业税费的进一步改革提供参考。This paper analyzed the effect on forestry resource assets management and decision. It calculated the internal rate of return and net present value according to the different forestry tax systems, and combined the growth index, market price and production cost of the type of forestry management of the Chin-fair middle wood, which based on the last three Reforms of the forestry tax from 1994 in the Nanping area Fujian province. The result will provide more references for the forestry resource assets management and the Reform of the Forestry Tax.

关 键 词：林业税费 资产经营 内部收益率 净现值 

分 类 号：F326.20[经济管理—产业经济]