探讨了适应开放木材市场要求的管理组织的产生方式和职能;认为管理方法和手段改革的重点是运用税收手段,并提出了税种、税率和纳税点等改革的设想;指出林业在客观上需要运用较多的行政手段,以约束不合理税费,控制木材价格的非经济性增长,保证合理的购销比价,促进公平竞争的良好环境与市场秩序的形成。 Discussed the mode and function of the management organization that adapt to the requirements of the open wood market. The author thinks that the reform of management methods and methods should focus on the application of taxation measures, proposed the reform of taxes, tax rates and tax payment points, pointed out that forestry need to be objectively used More administrative measures to restrain unreasonable taxes and fees, control the non-economic growth of timber prices, ensure a reasonable purchase and sale price, and promote a fair environment for fair competition and the formation of a market order.