美国林业税制及借鉴

Forest Taxation in U. S. A. and its Use for Reference

美国税制中与林业密切相关的税种主要有财产税、收入税、遗产税以及特别分离税，对这些税种的特征、局限性、对林业的影响、以及近年来的修补措施作了较为系统的介绍。认为美国林业税制设计与修改中，坚持林业税制与国家税制演变保持一致，并在构成要素设置中竭力避免税收对林业的负面影响，利用税收工具贯彻林业政策、刺激林业投资的做法值得我们学习借鉴。并在此基础上提出了我国林业税制改革的方向性建议。

Abstract There are four kinds of taxes on forest resources and forestry activities in the United States, namely, property taxes, income taxes, death taxes and special severance taxes. This paper introduces the character, pitfalls and implications to the forestry investments about those taxes. The authors suggest that it is necessary to use experience of the United States for reference to develop more effective forest taxation aimed at encouraging investment in forestry.