我国林业税费改革的制度保障

The Guarantee to the Reform of the Forestry Tax

文章指出了林业税费改革必须以林业市场经济运行为基点，以林业公共财政体制为保障，提出了林业机构体制改革、林业市场机制的完善、现代林业企业制度的建立、林业财政体制的改革和林业投入机制的改革等是我国进行林业税费改革的制度保障。

The forest market economy is the dominant factor in the reform of the forestry tax, and the public financial system of the forestry is the guarantee of the reform. The author points out that the structural reform of the forestry setup, the implement of the forestry market and the establishment of the forestry enterprises system, reform of the financial system and so on, all of them are the guarantee to the reform.