西部退耕还林(草)现状分析及税收对策

西部地区生态环境日趋恶化,由于土地沙漠化导致西部生态平衡的严重失调、草原生产能力下降。为保护西部环境,党中央国务院提出了"西部开发,生态先行"战略决策。把生态环境建设作为西部大开发的根本点和切入点,提高到了西部大开发的基础地位这个战略高度。经过多年的退耕还林(草)试点,西部环境有所改善,但是依然存在一些亟待解决的问题,其中生态环境保护方面的各种政策必须加强,特别是生态税收亟待完善。本文通过对西部退耕还林(草)的现状分析,提出了若干宏观和税收对策建议。

Present Situation Analysis of Replacing Plough by Forest(Grass)in Western Region and Tax Policy Suggestions

Ecological environment is getting worse,severe unbalance of ecological environment and decrease of grassland product capacity are due to land having been desert.To protect western region's environment,central government provides the strategy of developing western region and firstly protecting ecological environment.Although through many years' experiment of replacing plough by forest(grass),western ecological environment has been partially improved,there are still some problems to solve,in which must be the policy of strenghening to protect ecological environment,especially ecological taxation.In this article,it provides tax policy suggestions basing on present situation analysis of replacing plough by forest(Grass)in western region.