近来,我们在一些省区调查时发现,各地对有关林业税费管理问题反映相当强烈。有的县(市、区)林业局50%以上的人力、物力都用在林业税费管理上,但形形色色的木材偷运现象仍屡禁不止。针对林业税费管理中存在的多种不正常现象,结合市场经济国家林业税制的成功经验,我们提出如下建议:我国林业税费不宜按木材征收,而改用按林地面积征收,即按林地生产力的高低把森林划分为若干类,每类按不同税费率征收。 Recently, we found in some provincial and district surveys that all localities are fairly strong about the management of the taxation fee for forestry. In some counties (cities, districts), more than 50% of the manpower and material resources of the forestry administration are used in the management of forestry taxes and fees, but all kinds of illegal timber smuggling still continue to be banned. Aiming at the various abnormalities in the management of forestry taxes and fees and combining the successful experience of the national forestry tax system in market economy, we put forward the following suggestions: Our country’s forestry tax should not be levied according to wood, but should be levied according to the area of ​​forest land, The level of the forest is divided into a number of categories, each tax levied at different rates.