摘要
林地作为林业生产的重要的生产资料 ,是林业赖以存在和发展的物质基础。林地资源收益分配包括林地所有者和使用者之间的分配 ,国家对林地收益的再分配和政府内部林地收益分配三类。第一类 ,常以“地租”的形式表现为民事法律关系 ,第二、三类则以各种税费形式表现为财政收入行政法律关系。本文拟从这二种法律关系入手 ,根据我国现有林地资源收益分配状况和法律规定 。
The Forest-Land,as an important means of forestry production,is the material base for the existence and development of forestry,the distribution of profits from forest-land resource includes the distribution between the owners and the users of forest-land,the redistribution by the State and the distribution among relevant Government departments. The first kind of distribution,often in the form of land vent,belongs to the civil legal relations,which the second and the third kinds of distribution often in the form of taxes and fees,fall into the administrative legal relations. Starting with these two kinds of legal relations,this article will discuss the merit of fair distribution of profits from forest-land resources and its effects on forest production on the basis of current situation of profit distribution in China as well as on the laws and regulations concerning this matter.
出处
《林业经济问题》
2001年第4期202-205,218,共5页
Issues of Forestry Economics
