林业是国民经济中一个重要的物质资料生产部门和生态保护部门,能为社会创造巨大的经济效益、生态效益和社会效益。因此,世界各国都采取多种措施,扶持林业的建设与发展,税收优惠措施是其中重要的措施之一。我国应参照发达国家的林业税制模式,尽快完善我国的林业税制。 Forestry is an important material production department and an ecological protection department in the national economy, which can create enormous economic benefits, ecological benefits and social benefits for the community. Therefore, all countries in the world have taken various measures to support the construction and development of forestry. Tax incentives are one of the most important measures. China should refer to the forestry taxation system in developed countries and improve China’s forestry tax system as soon as possible.