福建、江西两省集体林区的林业税费问题

TAXATION AND CHARGE ISSUE IN COLLECTIVE FOREST AREAS IN FUJIAN AND JIANGXI PROVINCES

我国近年来林业税费过重问题已严重地影响了林农造林的积极性,影响了林业的发展。通过对南方重点林区——福建、江西两省的实地调查,找出林业税费问题产生的原因,即税费名目繁多,占销售价比重大,重复征税严重,缺乏规范等。通过分析,提出林业税费设想与改革的政策建议。

Taxation and charge issues have been seriously effected the forest activities of local farmers' participation and forestry development.By the investigation of Jiangxi and Fujian Province,the reasons,such as many kinds of taxes and charges,irregular tax and charge bases,are listed,policy recommendation and reform of forestry taxation and charges are put forwards.