完善黑龙江省森林资源生态补偿机制的财税政策研究

Perfecting the Fiscal Policy for the Eco-Compensation Mechanism of Forest Resources in Heilongjiang

森林资源是黑龙江省三大重要战略资源之一,也是人类生存和发展不可或缺的重要环境因子。当前,黑龙江省森林资源生态补偿机制尚不完善,主要是存在着资金补偿主体单一,补偿标准缺少动态调整等问题。完善黑龙江省森林资源生态补偿机制,中央及地方政府应在财税政策方面继续加大扶持力度,建立多元化的补偿资金融资渠道,强化生态补偿的税收调节机制,适时开征生态建设费等筹资项目。

As one of the three most important str, ategie resources in Heilongjiang, forest resources are an indispensable environmental factor for human＇s survival and development. Now the eeo-compensation mechanism of forest resources in Heilongjiang is imperfect; fitrthermore, problems arise in terms of the single subject for financial compensation and the lack of dynamic adjustment to the compensation standard. In order to improve the eeo-compensation mechanism, the central and local guvernmerlts should increase the support in fiscal policy, build diversified financing channels of compensation funds, strengthen tax regulatory mechanism, and timely initiate some financing projects to levythe eeo-construetion fee.