摘要
文章介绍了国外林业税收的现状。发达国家采用的是多税种、宽覆盖、高重叠和以所得税为主体的两种林业税收体系，发展中国家的林业税收特点则表现为：直接税收不占主导地位，间接税收比重较大，关税收入在林业税收收入中占据主要份额，国家从森林采伐收入中获取一部分收益。作者还讨论了一些国家采取的林业税收优惠政策和税收对林业生产及社会福利的影响。
In many countries a great deal of attention was paid to the policy of forestry tax by which forestry production could be adjusted. In order to make greater incentive in the development of forestry, preferential tariff should be developed in different forms, for example, temporarily or fixedly reduced forestry tax. The preferential tariff of forestry, which is also reflected in tax base and rate, has significant influence on forestry production and social welfare. It is also discussed in this article that forestry tax can be collected based on forest area in combination of considering the situation of forestry development in China.
出处
《世界林业研究》
CSCD
北大核心
1997年第1期15-21,共7页
World Forestry Research
