对林业税费的经济学分析

Economic Analysis of Forestry Tax in China

该文运用经济学的基本工具———供给和需求曲线 ,以商品林为研究对象 ,探讨了林业税费的作用机理和内涵。该文认为商品林生产具有正的外部性 ,市场失灵使生产者将不能提供社会真正所需要的商品林数量。在封闭的市场条件下 ,林业税费会直接成为价格的一部分 ,商品林生产者应当能够获得正常利润 ,与税费高低无关 ,但会使一部分林地退出生产。林业补贴是一种负的林业税收。在开放市场经济条件下 ,国内商品林供应量低于没有林业税收时的商品林供应量 ,更低于考虑社会生态需求时的商品林供应量 ,造成巨大的社会福利损失 ,应减免林业税费、增加林业扶持、取消价格管制。该文进一步研究了与林业税费密切相关的森林采伐限额政策 。

The paper, using supply and demand curves, explores the function mechanism and connotation of forestry tax on commercial forest. It holds that the production of commercial forest has positive externalities and its producers can't provide enough commercial forest truly required by the society under market failure. In the closed market, forestry tax directly becomes a part of the price and commercial forest producers should gain the normal profit regardless of forestry tax, but some woodland will exit from the production. Forestry allowance is a negative forestry tax in theory. In the open market, domestic supply of commercial forest is less than that when there is no forestry tax and even less than that when its social and ecological needs are considered, which causes social welfare suffer greatly. So forestry tax should be reduced, forestry support should be enhanced and price control should be canceled. The paper also probes into the cutting quota policies, thinking that the cutting quota policies should be canceled for commercial forests.