国有集体林区不应再是减免原木农特税与否的界限  

State-owned Enterprise and Collective Ownership's Forestry Districts Should Not Be the Limit Any More for the Reduction and Exemption of Agricultural Special Tax Levied on Log

作　　者：邓礼发 李少英 何春福 覃政居 

机构地区：[1]广西国营林场开发公司,广西南宁530022 [2]广西林业基金管理站,广西南宁530021 [3]三门江林场,广西柳州545006 [4]东门林场,广西扶绥532108

出　　处：《林业经济问题》2003年第2期111-113,共3页Issues of Forestry Economics

摘　　要：本文就过去以北方国有林区和南方集体林区为域,作区分减免林业产销原木农业特产税的不公平待遇,阐明划分"国有林区"与"集体林区"的由来以及仍袭用此词的看法,提出了社会主义市场经济日趋完善的今天,应统一南北林业原木的农业特产税制,实现公平税负,以求生存,谋发展,应对入世后经济全球化变革的需要。This paper,based on the unfair treatment the comparison in the past of northern forested area and southern forested area as for distinguishing the reduction and exemption of agricultural special tax levied on forestry for its production and sale,simply states the opinions on reasons rendered as dividing 'State-owned Forested Area' and 'Collective Ownership Forested Area' and such both nomenclatures remain in use,puts forward that under the socialist marketing economy,we should uniform agricultural tax system against southern and northern forestry log,execute fair tax rate to survive them and to seek development,so as to meet the needs of innovation of global economy when Chinas entry WTO.

关 键 词：国有集体林区 林业 农业特产税制 税负公平 中国 

分 类 号：F326.2[经济管理—产业经济]