Study On Fiscal Policy For Forestry In China

With its strengthened role in implementing strategies of sustainable development, ecological development and Great Development of West China, forestry has become a key component with special significance in the overall development of social modernization. Determined by its roles and features, forestry has become a priority of public finance support. Conducting a research on forestry fiscal policy is of urgent need for establishing a long-term and stable forestry input system and realizing the frog-leaping forestry development. It is also the imperative demand for enhancing efficiency for the use of financial inputs, and improving the public fiscal expenditure structure. This thesis aims at evaluating China's forestry fiscal policies and its application results by studying the formulation methods and procedure of China's forestry fiscal policy system, as well as comparing China's forestry fiscal policies with those of other nations. This thesis also thrashes out basic methodologies of establishing forestry fiscal investment evaluation system and brings forward basic ideas for improving China's forestry fiscal policy.By applying the latest theories on public policy science, this thesis explores basic principle, fundamental bases and general procedure for the formulation of China's forestry fiscal policies, as well as the implementation, evaluation, revision and expiration of forestry fiscal policy. Within the public finance system, the key areas which forestry fiscal policy focuses on include the protection of forest resource, silviculture and afforestation as well as the sustainable forestry social and economic development.This thesis analyses and evaluates China's forestry fiscal policies of different periods. From 1949 to 1978, forestry fiscal policy was acquiring-featured, which resulted in predatory management in forestry sector. During the period of 1978-92, forestry fiscal policy was featured in its reform and supportive role, which has promoted the development of forestry industries and institutions. From 1992 till now, thanks to the Central Committee of China's Communist Party and the State Council who have attached great importance to forestry development, the strengthened supportive feature of forestry fiscal policy has boosted forestry reform and development.The thesis compares forestry fiscal policies of some main developed nations with those of developing ones. The basic appraisements for foreign forestry fiscal policies are listed asfollows: deepened recognition of finance function; continuous strengthening the macro-regulating capacity of central fiscal policies; gradually obvious internationally-oriented finance management tendency; increasingly simplified financial management levels and decentralization of functions. Scientific and democratic based financial management has become a development tendency.The thesis puts forward some thoughts, principles and detailed evaluation methods for the establishment of forestry fiscal investment evaluation system. Formulation of forestry fiscal investment system requires not only to follow the principles of scientific attitude, standardized benchmark and practicability, but also to represent principles of guidance, integrality, feasibility and comparative feature. Evaluation methods of forestry fiscal investment mainly include cost-benefit analysis, selection of lowest cost and charging for public commodity service.The thesis addresses some basic thoughts for improving China's forestry fiscal policies, including completing decision-making mechanism for policies; standardizing procedures of feasibility studies, decision-making, formulation, application and supervision; Establishing long term input guarantee mechanism for forestry, bringing forestry public expenditure into public financial budget, encouraging and guiding social funds to be invested on forestry; improving forestry fund system, putting into effect low-tax-burden policy to forestry, promoting the policy support to non-public forestry.The thesis adopts such integrated methods as the combination of qualitative and quantitative analysis, standardization and practicability, system analysis and prioritized study, macro and micro research. The major innovations of the thesis include (I Regarding forestry fiscal policy as an independent policy subject; (II) doing a systematical research on the formulation process, basic principle, fundamental bases, application requirement of forestry fiscal policy, together with the whole process of policy evaluation, revision and expiration; (IH)giving an objective evaluation on China's forestry fiscal policy since the founding of People's republic of China and its application results; (IV) integrating effectively the research on fiscal policy with forestry policy and putting forward the basic ideas of improving forestry fiscal policy.