森林生态税收体系研究现状

Research Progress of Forest Ecological Tax System

由于森林生态系统具有正的外部性,对其生态效益进行补偿就成为必须要考虑的问题。森林生态税作为一种为森林生态效益补偿筹集资金的手段,在发达国家已经有着不错的实施效果,而在我国基本上还处于空白。本文回顾了国内外对于森林生态税收体系的研究进展,比较了国内外在这一领域研究的异同,提出了在我国进行森林生态税研究的一些建议和看法。

As the forest ecosystem has positive external effect,it is necessary to take eco-compensation into account.Imposing ecological tax of forest as an effective way of eco-compensation is already put into practice in the developed countries and gains good effect.But its application in our country is still in a vacancy.In the light of relevant literature reviews,some proposals and views on the research of the ecological tax of forest in our country were proposed.