摘要
通过对广西七地市共39个单位的调查表明:广西林业税费收取太多,缺乏规范,税率不统一,税负有失公平。各种税费约占销售价的50%,扣除成本,营林者和经营者基本无利可图。税费使用管理也缺乏规范,取之于林业多,用之于林业少。完善林业税费改革起码要达到5个目的。税费改革的中心内容是降税减费、减轻林业税费负担。具体要从降低税率、避免重复征税等四个方面入手进行改革。
The investigation of 39 units of Guanxi Autonomous Region stated heavy forest taxation,taxation rate unification and taxation burden unfair.Taxation burden accounts for more than 50% of sale price,farmers do not get profits from forest management,the reform of forest taxation should reach the purpose of releasing taxation burden.
出处
《林业经济》
CSSCI
北大核心
1999年第1期56-63,共8页
Forestry Economics
