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作 者:苏明[1] 杨良初[1] 石英华[1] 陈少强[1] 梁强[1]
出 处:《林业经济》2014年第8期83-97,共15页Forestry Economics
摘 要:文章对我国林业财政政策现状及存在的问题进行分析,结合林业财税政策的国际经验,提出近中期促进我国林业发展财政政策的总体思路,提出财税政策的制定和完善应遵循有利于林业生产方式转变和促进林业产业做大升级;有利于生态资源保护,提升林业生态建设;统筹兼顾生态、经济、社会目标;中央与地方合理负担以及受益者合理承担等主要原则,进而提出应切实加大国家的林业资金投入,明确林业财政资金投入重点,完善补偿、补助标准,提高资金使用绩效,完善林业基金制度,规范资金用途,推进林业财政专项资金整合,建立健全有利于市场化营林机制的财税政策等具体对策建议。The paper analysis on current situation and problems of China' s forestry fiscal policy, combined with international experience in forestry fiscal and taxation policies, puts forward to the general idea of current and midterm fiscal policies in forestry development. The major principles should be followed in refining fiscal policy such as, in favor of forestry development patterns change and forestry industry upgrading; in favor of protecting the environment resources and improving forestry ecological construction; balancing ecological, economic and social goals; reasonable affording between central and local governments, as well as beneficiary affording. Specific suggestions include: to effectively increase fiscal support on forestry, to clearly focus of fiscal support, to improve compensation and subsidy standards and pay more attention to performance, to better forestry fund system and regulate the use of funds, to promote the integration of forestry special funds, to prefect fiscal policies conducive to the establishment of forestry operation market mechanism.
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