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芬兰是北欧林业发达的国家。芬兰从1922年起林业实行立地生产力税制,即按土地面积和土地生产力来征税,这种旧税制成为增加木材供应和鼓励林业投资的重要工具,税收具有均衡性和预见性,但税制复杂,操作困难,税款流失较多。从1993年起实施新税制,即实际收入税制(所得税制),两种税制的重叠期13年。新税制便于操作,征收合理,并与欧洲其它国家的税制接轨,是国家经济发展的需要。
Finland is a country with developed forestry in northern Europe. In Finland, since 1922, the forestry implemented the on-site productivity tax system, that is, taxes on land area and land productivity. This old tax system became an important tool for increasing timber supply and encouraging forestry investment. The tax revenue was balanced and predictable. However, the tax system was complicated, Difficult to operate, tax losses more. Since 1993, the new tax system has been implemented, that is, the real income tax system (income tax system), with an overlap of 13 years between the two tax systems. The new tax system is easy to operate, levied reasonably, and is in line with the tax regimes of other European countries. It is a need of the country’s economic development.