| 我国现行林业税收政策评价 |
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| 引用本文： | 赖日文,黄晓海.我国现行林业税收政策评价[J].林业经济问题,2004,24(3):143-145,185. |
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| 作者姓名： | 赖日文 黄晓海 |
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| 作者单位： | 1. 福建农林大学,林学院,福建,福州,350002
2. 福建省南平市峡阳林业站,福建,南平,353000 |
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| 基金项目： | 国家自然科学基金资助项目(300706) |
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| 摘 要： | 通过我国林业税收体制和现行林业税费的分析,现行林业税制还存在着比较明显的不适应部分,已经对商品林经营、发展,木材加工企业等产生了一定的现实影响。从促进国民经济和社会可持续发展的战略高度出发,对我国林业税收政策作出调整,提出相关的政策与保障措施,推行现代林业战略,实现林业可持续发展。
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| 关 键 词： | 税收政策 林业税制 政策调整 保障措施 |
| 文章编号： | 1005-9709(2004)03-0143-04 |
Appraise on Existing Forestry Tax Policy of China |
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| LAI Ri-wen,HUANG Xiao-hai.Appraise on Existing Forestry Tax Policy of China[J].Problems of Forestry Economics,2004,24(3):143-145,185. |
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| Authors: | LAI Ri-wen HUANG Xiao-hai |
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| Institution: | LAI Ri-wen~1,HUANG Xiao-hai~2 |
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| Abstract: | Through analyze the system and existing tax of forestry with our country.There are still exit quite obvious could not adapted parts in existing forestry tax system.It has exerted certain influence with the management and development of merchantable forestry,wood processing industry,and so on.From the strategic height of promote national economy and sustained development.We make several rectifications in the forestry tax policy,put forward related policy and ensure measures,carry out modern forestry strategy,bring about forestry sustained development. |
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| Keywords: | tax policy forestry tax system policy adjust ensure measures |
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