论文部分内容阅读
近几年林业税费改革呈现出了“轻税重费”倾向,有悖于我国公共财政体制改革—费改税的初衷,制约和影响到林业的可持续发展和公共财政体制的完善。
In recent years, the reform of forestry tax and fee has shown a tendency of “light tax and heavy expense”, which is contrary to the reform of public finance system in our country - the original intention of tax reform, restricting and affecting the sustainable development of forestry and the perfection of public finance system .