森林生态税收体系研究现状  

Research Progress of Forest Ecological Tax System

作　　者：王磊[1] 金笙[1] 

机构地区：[1]北京林业大学经济管理学院,北京100083

出　　处：《辽宁工业大学学报（自然科学版）》2010年第2期123-126,共4页Journal of Liaoning University of Technology(Natural Science Edition)

摘　　要：由于森林生态系统具有正的外部性,对其生态效益进行补偿就成为必须要考虑的问题。森林生态税作为一种为森林生态效益补偿筹集资金的手段,在发达国家已经有着不错的实施效果,而在我国基本上还处于空白。本文回顾了国内外对于森林生态税收体系的研究进展,比较了国内外在这一领域研究的异同,提出了在我国进行森林生态税研究的一些建议和看法。As the forest ecosystem has positive external effect,it is necessary to take eco-compensation into account.Imposing ecological tax of forest as an effective way of eco-compensation is already put into practice in the developed countries and gains good effect.But its application in our country is still in a vacancy.In the light of relevant literature reviews,some proposals and views on the research of the ecological tax of forest in our country were proposed.

关 键 词：外部性 生态补偿 森林生态税 可计算一般均衡模型 

分 类 号：F326[经济管理—产业经济]