林业是国民经济和社会可持续发展的基础产业,是生态建设的主体。多年来林业税费问题的存在严重制约了林业的发展,阻碍了其面向市场经济和与世界经济接轨。因此,改革现行不合理的林业税费,优化其税制结构,建立既符合我国林业可持续发展目标,又能够实现税收总量的有效增长,同时还 Forestry is the basic industry of national economy and social sustainable development and the main body of ecological construction. The existence of forestry taxes and fees over the years has seriously hampered the development of forestry and hindered its orientation to a market economy and its integration with the world economy. Therefore, reforming the unreasonable forestry taxes and fees, optimizing the structure of tax system, establishing an effective growth that meets both the goal of sustainable development of forestry and the total tax revenue in our country,