天然林资源保护财税支持政策研究

Research on the Finance and Taxation Policy of Protecting Natural Forest Resources

天然林生态系统是重要的陆地生态系统之一,保护好天然林资源是维护生态文明的有效手段。在阐述中国天然林保护财税政策历史沿革的基础上,根据天然林资源保护财税支持政策实施过程中存在的问题,提出了合理调整相关补助标准,完善国有林场林区国有单位职工社会保险政策,整合天保工程区和天保工程区外停伐补助政策,实施天然林管理单位金融机构债务化解政策,扩大税收优惠政策范围等完善全面保护天然林资源财税支持政策建议。

⑴Background——Natural forest ecosystem is one of the important terrestrial ecosystems.In order to protect natural forest resources,since 1998,the natural forest resource protection project has been implemented in China.In 2016,commercial logging of natural forests was completely stopped.And the relevant finance and tax support policies will be completed by 2020.Therefore,It is necessary to put forward suggestions on comprehensively improving the government finance and tax support policy of natural forest resources protection.⑵Methods——From 2017 to 2019,investigations have been carried out in Heilongjiang,Jilin,Gansu,Sichuan and other provinces.By visiting the cadres and employees of state-owned forestry enterprises,first-hand materials related on natural forest protection contents were obtained.Through the use of logical analysis method,the data and materials obtained by the investigation are deeply analyzed,and then the induction method is used to summarize the existing problems,and finally the suggestions on improving the finance and tax support policy of natural forest resources protection are put forward.⑶Results——Through investigating,several problems have been found:First,the partly subsidy standards of the policies are low.Second,the local finance has not arranged related subsidy funds or there are very few subsidy funds,which not only results in poor management and protection.Third,the status of forest workers can be divided into full-time workers,collective workers,educated youth descendant workers and mixed-hillock workers.And they can also be divided into employed staffs within and without register,and not registered but employed staffs,etc.,the staff structure is very complicated.At the same time,the natural forest resource protection project requires that the personnel functions of the implementation units cannot be increased,resulting in the great pressure on the large lack of young labor of natural forest resources protection.Fourth,since the stop of commercial logging,there is no harvesting benefit,the implementation units bear heavy burdens on the work of natural forest protection.Fifth,the policies between natural forest resource protection project areas and the extra areas are different,which leads to the policies are not uniform,such as forest tending,subsidies for commercial logging cessation,construction of public welfare forests,and so on.⑷Conclusions and Discussions——At this stage,relevant policies should be adjusted:First,the relevant subsidy standards should be adjusted reasonably,and the relevant policy subsidy standards should be formulated according to the highest standards;second,the social insurance policies for employees of state-owned enterprises in state-owned forest farms should be improved,and the relevant subsidy standards should be appropriately raised,to low down the pressure of the implementation units;third,it's advisable to integrate the stopping logging subsidy policies in the natural forest resources protection area and the extra areas,and to unify the subsidy standards for stopping commercial logging;fourth,it's favourable to implement the debt relief policy by financial institutions for the natural forest management units.After 2020,the government should resolve the debts of financial institutions related to the units which have stop commercial logging in stages.In addition,financial institutions should continue to arrange discounted subsidy funds to the units which have difficulties in resolving their debts,and extending the policies to the state-owned forest farms outside the natural forest resource protection project area is needed.Last but not the least,it's suggested to expand the scope of preferential tax policies including the natural forest protection units outside the natural forest resource protection project area.However,with the continuous emergence of new problems,it is necessary to figure out the reality at the grass-roots level,and dynamically formulate and adjust related policies.