森林生态环境维护税的理论设计与实施对策  

THEORETIC DESIGN AND PRACTICAL MEASURES OF FOREST ECOLOGICAL AND ENVIRONMENTAL MAINTENANCE TAXATION

作　　者：温作民[1] 费勇[2] 

机构地区：[1]南京林业大学经济管理学院,南京210037 [2]中国绿化基金会,北京100714

出　　处：《林业科学》2001年第1期107-111,共5页Scientia Silvae Sinicae

摘　　要：本文通过对森林生态建设公益属性的阐述 ,论证了森林生态环境维护税设计的理论机理 ,指出借助政府力量 ,合理征收森林生态环境维护税 ,可变生态建设的经济外在性为生态建设单位内在的经济推动力 ,由此形成一个有效的资金循环通道 ,促进我国生态建设事业的发展。在此基础上 ,本文进一步论述了森林生态环境维护税的征税原则、征税范围、税率设计、税收归属等问题 ,并对森林生态基金的高效使用提出了具体管理方法 ,以及公益林归属的体制改革设计和税率制定中所涉及的税负转移问题。By expounding public attribution of forest ecological construction, the paper proves theoretic mechanism about designing forest ecological and environmental maintenance taxation and point out that levying rate of tax should draw support from government, which we can change economic externality into economic internality for forest ecological construction. From this, an effective capital circuit can be set up in order to promote sustainable development of forest ecology in China. Furthermore, the paper demonstrates the principle of taxation, the scope of taxation and transfer of tax payment in designing rate of taxation

关 键 词：森林生态环境维护税 征税原则 税率设计 税负转移 

分 类 号：F812.42[经济管理—财政学] X171.4[环境科学与工程—环境科学]