我国近年来林业税费过重问题已严重地影响了林农造林的积极性,影响了林业的发展。通过对南方重点林区——福建、江西两省的实地调查,找出林业税费问题产生的原因,即税费名目繁多,占销售价比重大,重复征税严重,缺乏规范等。通过分析,提出林业税费设想与改革的政策建议。 In recent years, China’s excessive taxation on forestry taxes has seriously affected the enthusiasm of forest farmers in afforestation and affected the development of forestry. Through the field survey of the key forest areas in the south - Fujian and Jiangxi provinces, find out the reasons for the forestry tax and fee issues, that is, the causes of the numerous taxes and fees, the heavy sales price, serious double taxation and lack of regulation. Through analysis, proposed forestry taxes and fees reform and policy recommendations.