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1994年开始，国家在全国推行了以“分税制”为主要特征的新财税制度。研究分析森工经济发展如何与新税制接轨，增强其应变能力，是摆在黑龙江省森工林区面前的紧迫课题。1．新税制给森工经济发展带来机遇与挑战机遇。主要表现在：一是新税制对第三产业普遍适用的营业税的原税率
Since 1994, the country has introduced a new fiscal and taxation system featuring the “tax-sharing system” throughout the country. Studying and analyzing how the economic development of the forest industry is in line with the new taxation system and enhancing its resilience is an urgent issue that is placed in front of the forestry district in Heilongjiang Province. 1. The new taxation system has brought opportunities and challenges to the development of the forest industry. The main performance is as follows: First, the original tax rate of the business tax that is universally applicable to the third industry in the new tax system.