美国的森林采伐税及其特点

The Forest Harvesting Taxes in US and their Characters

税收制度影响着森林的经营活动，税收是对林业投资影响最大的因素之一。在美国，最基本的两种纳税人类型是个体纳税人和团体纳税人。联邦政府和５０个州对森林资产和与森林有关的收入征收各种形式的税款，如财产税、生产税、采伐税、所得税、产品税、销售税、遗产税、继承税、赠与税、信贷投资税、资本收益税、道路税、许可证税、存货税、汽油及燃料税等［１］。主要涉及各州森林采伐税的概况、主要条款及其特点。讨论美国各州税制之间是如何互相作用的以及分析比较各州森林采伐之间的差异。将有助于我们更好地了解美国现行税收制度对林业的影响，也有利于我国林业税制建设的借鉴。

Abstract s The general situation, main provisions and their characters of forest harvesting taxes in states of US are described. The mutual effect among taxes system in various states are discussed and the differences among different forest harvesting practices in various states are compared.