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对比1994年1月1日税制改革前后,南方集体林区林业税收负担加重,其原因主要有税率提高,税基构成不合理和税收政策执行有误等。税负过重,使林农收益下降,林业企业效益下降,造成林业人力与资金严重流失,制约了林业再生产,阻碍了林业由粗放经营向集约经营的转换。建议采取取消农业特产税,取消产品税,增设所得税,取消林业两金一费等措施解决林业税费问题。
Compared with January 1, 1994 before and after the tax system reform, the tax burden on forestry in the collective forests in the southern part of the country increased due to the increase of the tax rate, the unreasonable tax base and the implementation of the tax policy. Tax burden is too heavy, forest farmers income decline, the decline in the effectiveness of forestry enterprises, resulting in a serious loss of forestry manpower and capital, restricting the forestry reproduction, hinder the forestry from extensive management to intensive management of the conversion. Proposed to take special measures to abolish taxes on agricultural products, abolish product taxes, increase income tax, abolish the cost of forestry two gold and other measures to solve the problem of forestry taxes and fees.