摘要
林业与人类的生存和发展密切相关,它承担着生态环境建设和促进社会可持续发展的重大使命。日本非常重视林业的发展,在各项政策的设计上都充分考虑了对林业的扶持,税收政策也不例外。
Forestry has close relation with human being' s subsistence and development, it undertakes important mission to build environment and promote sustainable development of our society. Japan pays great attention to the development of forestry and takes the support to forestry into account when designing any policy without the exception of the revenue policy.
出处
《林业经济问题》
2004年第5期272-275,共4页
Issues of Forestry Economics
基金
福建省教育厅社会科学基金资助项目(JA03099S)
关键词
日本
林业
税收政策
税基
转让所得税
山林所得税
Japan
forestry tax revenue
small tax basis
more preferences
light tax burden
