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对照林业经营者增收、森林资源扩大再生产和可持续利用等改革目标,总结了林业税费改革绩效,并基于林农利益,多角度讨论影响改革绩效的因素,探讨了各主要影响因子与林业税费改革绩效的响应机理。笔者认为,放松瞄准农户的采伐管制、完善公共财政支出体系、放松和解除不必要的政府管制与部门管制、稳定现有的针对木材加工企业的税收优惠政策、促进规模经营等改革措施,已成为巩固和深化林业税费改革成果的关键性问题。
According to the reform goals of forestry farmers¡¯ income increase, reproduction and sustainable utilization of forest resources, the paper summarizes the performance of forestry tax-fee reform and discusses the factors that affect the reform performance based on the interests of forestry farmers. The main influencing factors and the forestry tax Response Mechanism of Reform Performance. The author believes that the reform of aiming at the felling control of farmers, improving the system of public finance expenditure, relaxing and lifting unnecessary government control and departmental control, stabilizing the existing preferential tax policies for wood processing enterprises and promoting scale management have become The key issues of consolidating and deepening the achievements in the reform of forestry, taxes and fees.