我国应建立支持林业发展的公共财政制度

Establishment of Public Financial System to Support the Forestry Development

以公共财政理论为基础,全面推进集体林权改革并启动国有林区林权改革,建立林业发展的公共财政制度等;指出以林业发展的资金需求结构特征出发,为实现国有林权改革和林业跨越式发展,中国应建立林业发展的公共财政制度,将林业纳入公共财政支出范围,实行税费优惠政策,建立统一的林业财政机制,进一步健全和完善生态效益补偿制度,林业投资制度,财政预算制度并建立林业发展基金等。

CPC＇s No. 1 Document in 2010 clearly states that the state should actively promote the forestry reform, including carrying out overall reform of collective forest ownership, and starting the forest ownership reform of the state-owned forest regions, and establishing a public financial system for forestry development. Based on the public finance theory, combined with the promotion of state forestry ownership reform, including overall promotion of the collective forest ownership reform and starting of the ownership reform of the state-owned forest districts, and establishment of the public finan- cial system of the forestry development, the paper points out that from the structural characteristics of the fund demands of the forestry development, to realize the state forest ownership reform and the great leap-forward development of forestry, China should establish the public financial system of the forestry development to bring the forestry into the scope of the public financial expenditure, realize the tax preferential policy, establish the unitary forestry financial mechanism, further perfect the ecological results compensation system, forestry investment system, and financial budgetary system and establish the forestry development fund, etc.