林业项目差别财政扶持制度设计研究

A Study on the Differential Fiscal Supporting System of Forestry Projects

林业是一个具有典型外部经济的行业,兼具生态、经济和社会功能。从改善生态环境、推动经济发展、促进社会进步的角度看,当代中国林业是一个需要重点发展的行业。而林业建设与公共财政有密不可分的联系,政府需要对林业给予大力支持。林业项目需要补偿的是其巨大的社会和生态效益,在建立科学的评价体系、定量界定林业的生态和社会效益的基础上,国家可以根据不同林业项目的生态和社会效益指标,实施公平的差别扶持制度。而差别补贴、差别税率、差别信贷和贴息政策、绿色证书制度的设计都是建立林业财政差别扶持制度的必然选择。

Forestry is a typical external -economy industry that has ecological, economic, and social functions. In addition, it is a weak industry that requires emphasis on its development to improve the ecology, economy, and society of today＇s China. This is why its growth is closely related to the public finance and why it needs great support from the government. Because forestry projects require compensation for their huge benefits to the society and ecology, China may implement a fair and differentia- ted supporting system for those projects based on their indexes of such benefits, which are benchmarked in a scientific evalu- ation system for the quantitative measurement of the ecological and social benefits of forestry. To build a differentiated financial supporting system for forestry, the design of differentiated fiscal subsidies, tax rates, and credit and interest subsidy policies, as well as a green license system, will be an inevitable choice.