Study On Forestry Taxation And Fee Reform

Forestry is an essential material foundation to the National Economic development. The contribution to the capital of National Economy is composed by two parts: one is the revenue of Forestry Enterprises submitted to the country, the other is the revenue submitted to the central and local governments which is produced by the farmers, the country collective organizations and the traders of forestry by-products. Currently some changes occurred to the relationships of Forestry Industry, National Economy and Society Development. Firstly, the conflicts between the slow growth of Forestry resources and increasing demands of ecological environment become more and more outstanding; secondly, the insufficient development is still the key element to the damage of ecological environment. By improving the existing living conditions and economical situations of farmers, we aim to reduce the pressure of the forestry resources, which will influence the effectiveness and persistence of forestry ecological establishments. Thirdly, the natural condition, economical development and the progression of reform confine the reason of the private investment in Forestry industry can not be established in big scale. Therefore, forestry development is limited to a certain level. Under the circumstances that the total amount and the structure of forestry resources can not meet the demand of the National Economy and Society Development, we need to solve the major issues of the National Economy and Society Development by incentive scheme policies, enhancing the interests of the forestry traders, maintaining the long-team and appropriate scale of Forestry establishments, coordinating the protection and developing and increasing and refining the total amount and quality of the Forestry environment and economic.The economy determines the finance and taxation, whereas the taxation serves the economic developments and economic systems. It is now the transition for Forestry Economy from a planning economy to market economy, consequently the appropriate taxation police is very needed. The more developing the Forestry Industry is, the more demanding itis to improve the taxation system. Currently the irrational reform of taxation and over burden of taxation are the key barriers of limiting the Forestry Industry sustainable development and blocking the Forestry Economic reform.This essay tries to research the taxation policies, improve the Forestry Industry and establish scientific Forestry taxation policies by practicing the theory of taxation and economic development.Firstly the essay comprehensively summarizes the taxation policy reform progression of forest industry in China as well as in other countries, analyses the significance of taxation policy reform of Forestry Industry. Based on the analysis of existing problems of the current forestry taxation, this essay studies the causes to over burden of forestry taxation and discloses the necessity of forestry taxation reform in China.Based on the above-mentioned theories, this essay deprives the taxation and ecomonic developments and addresses the taxation impact to forestry investment, productivity supply, technology advancement and forestry industry structure. In line with the segmentation operation theory, it probes the mechanism of profitable and non-profitable forestry by control of taxation.Based on the theoretical study and realistic of the forestry taxation reform, the essay states the model and the objective of forestry taxation reform in China. It proposes the principal and the main threads of taxation reform and it launches the suggestion of the reform plan of forestry taxation.At the end, the essay points out that the forestry taxation reform needs a series of conditions and policy guarantee, which should be generally arranged in all aspects.