中国农业科学院农业信息研究所 中国农学会
Agricultural Information Institute of CAAS China Association of Agricultural Science Societies
En
Ch
中国农业科学院农业信息研究所 中国农学会 主办

AI检索

订阅

返回顶部
当前位置: 首页 > 文章 > 影响我国林业税费改革绩效的因素分析——基于林农利益的视角 林业资源管理 2009 (5) 10-14
Position: Home > Articles > Analysis on the Factors Affecting the Forestry Taxation and Fee Collection Reform performance in China——Based on the Perspective of Farmers' Interests Forest Resources Management 2009 (5) 10-14

影响我国林业税费改革绩效的因素分析——基于林农利益的视角

作  者：
郑宇
单  位：
南京林业大学经济管理学院
关键词：
林业税费;改革绩效;产权
摘  要：
对照林业经营者增收、森林资源扩大再生产和可持续利用等改革目标,总结了林业税费改革绩效,并基于林农利益,多角度讨论影响改革绩效的因素,探讨了各主要影响因子与林业税费改革绩效的响应机理。笔者认为,放松瞄准农户的采伐管制、完善公共财政支出体系、放松和解除不必要的政府管制与部门管制、稳定现有的针对木材加工企业的税收优惠政策、促进规模经营等改革措施,已成为巩固和深化林业税费改革成果的关键性问题。
译  名：
Analysis on the Factors Affecting the Forestry Taxation and Fee Collection Reform performance in China——Based on the Perspective of Farmers' Interests
作  者：
ZHENG Yu(College of Economics and Management of Nanjing Forestry University,Nanjing 210037,Jiangsu,China)
关键词：
forestry taxation and fees,reform performance,property right
摘  要：
Referring to the reform goals such as the increased income of forestry operators,the sustainable use and expanded reproduction of forest resources,this paper summed up the performance of forestry taxation and fee collection reform.Meanwhile,based on the farmers' interests,the paper discussed impact factors on the reform performance from multi-angles and the response mechanism between the performance of forestry taxation and fee collection reform and the major impact factors.The author believes that several reform measures become key issues for consolidating and deepening the results of taxation and fee collection reform,which include broadening the felling control aimed at peasants,improving the public expenditure system,relaxing and deregulating the unnecessary governmental regulations and sectoral control,stabilizing the existing preferential tax policies aimed at timber processing enterprises and promoting scale operation,etc.

相似文章

导出引用
计量
文章访问数: 9
HTML全文浏览量: 0
PDF下载量: 0

所属期刊

推荐期刊

友情链接Friendly link
农业信息研究所Agricultural information institute 农业智能知识服务平台Agricultural intelligent knowledge service platform 农业学术服务平台Agricultural Knowledge Service System 中国知网CNKI 维普网VIP 万方WANFANG DATA
联系我们Contact us

电话Tell：010-82109652-808

邮箱E-mail：agrijournal@caas.cn

服务Service
关于我们About us 意见建议Opinions and suggest
版权说明Copyright
单位：中国农业科学院农业信息研究所 中国农学会 © 2017中国农业科学院农业信息研究所 ICP备案号：京ICP备09089781号-46