摘要
为完善国有林场森林资源的价值核算,更客观真实地反应其经营管理绩效。本文概述了我国林业税费体制的历史沿革,并以某国有林场为实例,在假设其它条件不变的前提下,分别以不征收特产税和将"两金"由20%调整为5%及二者兼而有之三种情况,具体分析了税费变化对林木资产评估值的影响。
In order to consummate the economic reckoning of forest resource in the state-owned forest farm and truly and objectively reflect its management result, this paper gives a brief account of the history of our nation＇s forestry tax system, taking a certain state-owned forest farm as an example, analyzed specificly the effect of changing tax on forest assessment under the different condition of free specialty taxor revising afforestation fund and maintaining simple reproduction fund from 20% to 50% or having the both at the same time.
出处
《华东森林经理》
2007年第4期6-9,13,共5页
East China Forest Management
关键词
资产评估
商品用材林
税费变化
评估分析
assessment
commercial timber production forest
tax changing
assessment analyzing
