| 林业税费改革对森林资源资产经营决策影响分析 |
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| 引用本文： | 郑德祥,陈平留,谢德新,胡欣欣.林业税费改革对森林资源资产经营决策影响分析[J].林业经济问题,2006,26(6):514-518. |
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| 作者姓名： | 郑德祥 陈平留 谢德新 胡欣欣 |
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| 作者单位： | 1. 福建农林大学,林学院,福州,350002
2. 福建省南平市延平区林业局,福建,南平,353000 |
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| 基金项目： | 福建省教育厅科学基金资助项目(JB200270) |
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| 摘 要： | 以福建省南平地区1994年以来三次林业税费改革为基础,结合一般杉木中径材经营类型生长指标、市场价格、生产成本等,通过不同林业税费制度下的内部收益率及净现值的计算进行森林资源资产经营决策影响分析,从而为森林资源资产经营决策及林业税费的进一步改革提供参考。
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| 关 键 词： | 林业税费 资产经营 内部收益率 净现值 |
| 文章编号： | 1005-9709（2006）06-0514-05 |
| 收稿时间： | 2006-07-06 |
| 修稿时间： | 2006年7月6日 |
Analysis of the Influence on the Reform of the Forestry Tax for Forestry Resource Assets Management and Decision |
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| ZHENG De-xiang,CHEN Ping-liu,XIE De-xin,HU Xin-xin.Analysis of the Influence on the Reform of the Forestry Tax for Forestry Resource Assets Management and Decision[J].Problems of Forestry Economics,2006,26(6):514-518. |
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| Authors: | ZHENG De-xiang CHEN Ping-liu XIE De-xin HU Xin-xin |
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| Institution: | 1. Forestry College of Fujian Forestry and Agriculture University, Fuzhou 350002 China; 2 Yanping Forestry Bureau of Nanping City in Fujian Province, Nanping, Fujian 353000 China |
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| Abstract: | This paper analyzed the effect on forestry resource assets management and decision.It calculated the internal rate of return and net present value according to the different forestry tax systems,and combined the growth index,market price and production cost of the type of forestry management of the China-fir middle wood,which based on the last three Reforms of the forestry tax from 1994 in the Nanping area Fujian province.The result will provide more references for the forestry resource assets management and the Reform of the Forestry Tax. |
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| Keywords: | forestry tax assets management internal rate of return net present value |
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