公共财政扶持人工商品用材林发展研究

Research on Public Finance Supporting Commercial Timber Plantation Development

针对福建省三明市尤溪县某林场,采用净现值、内部收益率、土地期望值3个指标分析杉木人工用材林经营情况,并对内部收益率、轮伐期2个指标进行敏感性分析。主要结论有:税费减免政策可以显著提高项目内部收益率,税费减免和造林补贴政策对轮伐期无影响,造林补贴政策对土地期望值影响显著。对于人工商品用材林给予适当的公共财政扶持,对于促进人工商品用材林发展具有重要意义。

In this study,a forest farm in Youxi county,Sanming city,Fujian province as an object,the Chinese fir plantation management was analyzed with method of NPV,IRR and LEV,the index of IRR and LEV was used to sensitivity analysis.Main conclusions： tax reduction policy can significantly improve the project＇s IRR,tax reduction and afforestation subsidy policy has no effect on the rotation,afforestation subsidy policy has effect on land expectation significantly.It is significant for the commercial timber plantation improvement that commercial timber plantation development would be supported by adequate public finance support.