森林生态税的政策设计

森林作为陆地生态系统的主体 ,对改善生态环境、保护生态平衡起着决定性的作用。但由于森林生态效益的外在性 ,使得其价值补偿无法实现 ,从而成为我国森林生态建设的根本性制约因素。为此 ,本文分析了森林生态税政策设计的前提 ,进行了诸种主要生态经济政策利弊的比较 ,认为森林生态税是一种兼有公正和效率的生态经济政策。以此为基础 ,本文进一步探讨了森林生态税要素的设计 ,税收的归属 ,并对森林生态税制定的政策效应等问题 ,进行了较为系统的探讨。

Policy Design of Forest Ecological Taxation

Forest,as the largest land ecosystem,has the function to improve the environment and keep the balance of ecosystem.However,the externality of forest ecological effect makes its value cannot be compensated,which becomes principally limit factor for forest ecological construction.Therefore,the paper analyses the hypothesis to design forest ecological taxation and considers that forest ecological taxation is a fair and effective ecological policy by comparing advantages and disadvantages with several ecological economic policy. In view of this,the paper approaches the element design of forest ecological taxation,the attribution of taxation and the compensation of ecological effects.The paper also studies the policy effects to design forest ecological taxation.