我国林业税政策研究

发布时间：2018-06-14 21:39

本文选题：林业税收政策 + 税负　；参考：《中南林业科技大学》2017年硕士论文

【摘要】：我国的林业税收政策进行有益的改革,地方政府负责集体所有的林地和林木税务的征收,而中央政府考虑到林业发展的外溢性,还要负责地区统筹协调发展,对集体林业给予必要的财政支持。中央政府财政对于国有林地和林木,考虑到林业公益事业的重要性,支出责任较重,而地方政府在基础设施等外部环境方面起到必要的协助作用。我国的林业税收政策在十一届三中全会之后经历了三次比较大的变化,这说明国家重视林业产业对国民经济的影响。本文细致研究林业发展的现状及国内外税收政策,借助实际案例分析林业税收政策对林业发展的影响和实际运作中存在的问题,保证林业税收改革能够让林业行业可持续发展。第一章绪论,介绍林业税收政策研究背景、研究目的与意义;第二章介绍我国的林业税收政策发展及变迁,列举我国林业税收政策发展的历程和现阶段政策;第三章介绍我国林业税收政策对全国林业、西部林业积极和消极的影响;第四章介绍我国林业税收存在的问题;第五章介绍西方国家的林业税收政策及经验借鉴;第六章提出我国林业税收政策改革建议;第七章结论,评价现行政策对林业是否有利,对企业或个人是否过重并提出林业税收政策要切实达到以下目标:适合林业行业生产的产业特点,降低林业企业的税负,实现林业行业可持续发展。
[Abstract]:The local government is responsible for the collection of taxes on collectively owned forest land and trees, while the central government is also responsible for the overall and coordinated development of the region in view of the spillover of forestry development. To give necessary financial support to collective forestry. In view of the importance of forestry public welfare, the central government finance has a heavy responsibility for public expenditure, while the local government plays a necessary role in assisting the external environment such as infrastructure. After the third Plenary session of the 11th CPC Central Committee, China's forestry tax policy has undergone three major changes, which indicates that the state attaches importance to the influence of forestry industry on the national economy. This paper studies the present situation of forestry development and domestic and foreign tax policies, analyzes the influence of forestry tax policy on forestry development and the problems existing in the actual operation with the help of practical cases, so as to ensure the sustainable development of forestry industry through forestry tax reform. The first chapter introduces the background, purpose and significance of forestry tax policy research, the second chapter introduces the development and changes of forestry tax policy in China, and lists the development course and current policy of forestry tax policy in China. The third chapter introduces the positive and negative effects of China's forestry tax policy on the national forestry and the western forestry; the fourth chapter introduces the problems existing in China's forestry taxation; the fifth chapter introduces the forestry tax policies and experience of western countries. The sixth chapter puts forward some suggestions on the reform of forestry tax policy in China, and the seventh chapter concludes that it is beneficial to forestry to evaluate the current policy. Whether the enterprises or individuals are overweight or not, and put forward the forestry tax policy to achieve the following objectives: suitable for the characteristics of forestry industry production, reduce the tax burden of forestry enterprises, and realize the sustainable development of forestry industry.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F326.2;F302.6

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