税费政策对林业可持续经营实践影响很大。本文以临安市为例 ,从林业自身特点、木材生产经营双方负担等方面进行了新税制下林业税负效应分析 ,并提出了林业税费三大调整原则和促进林业可持续发展的四项建议。 Tax and fee policies have a great impact on the sustainable management of forestry. This paper takes Lin’an as an example, analyzes the negative effect of forestry tax under the new tax system from the characteristics of forestry and the burden of both timber production and management, and puts forward four proposals of the three major principles of forestry tax and fee adjustment and the sustainable development of forestry .