影响我国林业税费改革绩效的因素分析——基于林农利益的视角  

Analysis on the Factors Affecting the Forestry Taxation and Fee Collection Reform performance in China——Based on the Perspective of Farmers' Interests

作　　者：郑宇[1] 

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《林业资源管理》2009年第5期10-14,共5页Forest Resources Management

基　　金：南京林业大学科技创新基金项目(163060031)

摘　　要：对照林业经营者增收、森林资源扩大再生产和可持续利用等改革目标,总结了林业税费改革绩效,并基于林农利益,多角度讨论影响改革绩效的因素,探讨了各主要影响因子与林业税费改革绩效的响应机理。笔者认为,放松瞄准农户的采伐管制、完善公共财政支出体系、放松和解除不必要的政府管制与部门管制、稳定现有的针对木材加工企业的税收优惠政策、促进规模经营等改革措施,已成为巩固和深化林业税费改革成果的关键性问题。Referring to the reform goals such as the increased income of forestry operators, the sustainable use and expanded reproduction of forest resources, this paper summed up the performance of forestry taxation and fee collection reform. Meanwhile, based on the farmers＇ interests, the paper discussed impact factors on the reform performanee from multiangles and the response mechanism between the performance of forestry taxation and fee collection reform and the major impact factors. The author believes that several reform measures become key issues for consolidating and deepening the results of taxation and fee collection reform, which include broadening the felling control aimed at peasants, improving the public expenditure system, relaxing and deregulating the unnecessary governmental regulations and sectoral control, stabilizing the existing preferential tax policies aimed at timber processing enterprises and promoting scale operation, etc.

关 键 词：林业税费 改革绩效 产权 

分 类 号：F326.2[经济管理—产业经济]