摘要
南中国集体林区林业利益结构长期被扭曲,体现在木材经营利益占有上,严重抑制着林业生产力的发展。经调查税费占木材销售收入的49.64%,林农只得销售收入的13.57%;在税费中属行政性的占59.89%,专业性的只占40.11%;费挤税,费大于税19.78个百分点。按《森林法》的有关规定和国务院关于减轻农民负担的有关政策,本着林农是受主体和林业可持续经营的原则,提出林业利益结构调整基本思路和大体框架。
The forest benefit distribution structure is unreasonable.By investigation,taxes and fees account for 49.64%,farmers'incomes only account for 13.57%.administration fees account for 59.89% of total tax and fee burden,taxes account for 40.11%.According to Forest Law and documents of the State Council,the burden of farmers should be released to push forestry sustainable development.
出处
《林业经济》
CSSCI
北大核心
1999年第1期64-70,共7页
Forestry Economics
