论我国林业税费制度改革——以内蒙古自治区根河市的调研为基础  

Study on China Forestry Taxation and Fees——Based on Survey in Genhe City

作　　者：王玉玲[1] 

机构地区：[1]中央民族大学经济学院,北京100081

出　　处：《税务与经济》2007年第5期90-95,共6页Taxation and Economy

基　　金：国家社会科学基金项目(07BMZ019)研究成果;中央民族大学"985"工程建设项目(985-2-103)

摘　　要：我国现行林业税费呈现出"轻税重费"特征,带来的问题包括:有悖于公共财政的原则;催生乱收费;资金使用易出现漏洞;林区地方财政困难。这不利于林业经济的持续发展、生态环境的有效保护和我国公共财政体制的构建。其解决措施在于:将林业税费制度纳入公共财政体系;规范林业税费制度;改革育林基金;建立森林生态环境利益补偿机制。China＇s current forestry taxation and fees focuses on collecting fees rather than taxation. It brings lots of problems, such as offending against the principle of public finance, soliciting disordered collection of fee, unwarrantable funds - using, local finance deficient, etc. It is not benefit to the continuable development of forestry economic, effective protection of forest ecological environment, and reforming of public finance. In order to solve the problems above, the government needs to implement series reforms： Making the forestry taxation as a part of public finance;making relative laws of forestry taxation; improving the management of afforestation funds, and setting up the compensation system to the benefit of forestry ecological environment.

关 键 词：林业税收 林业收费 林业税费改革 公共财政 

分 类 号：F810.424[经济管理—财政学]