森林生态效益有价值没有价格 ,属于公共产品 ,被无偿享用 ,使森林生态效益价值得不到补偿 ,影响森林再生产的顺利进行。笔者分析了征收森林生态效益税的理论依据及现实基础 ,并从森林生态效益税的纳税人、课税范围、计税依据、税率、征收管理及使用等方面提出征收森林生态效益税的设想 Valuable value of forest ecosystem has no price. It belongs to public goods and is enjoyed free of charge so that the value of forest ecological benefits can not be compensated, affecting the smooth progress of forest replanting. The author analyzes the theoretical basis and realistic basis of collecting forest ecological benefit tax and proposes the idea of ​​collecting forest ecological benefit tax from the taxpayers, taxable scope, tax basis, tax rate, collection management and use of forest ecological benefit tax