Forestry Tax And Fee, Taxation, Influence And Tendency

Forestry is an important material foundation of national economy. Two parts comprise the capital contribution of forestry to national economy. One part is all kinds of benefits and tax that state-owned forestry company turning over to the treasury. Another is the tax that collective forestry center of countryside, farmers and all kinds of forestry entities turning over to national and regional treasury through producing and selling forestry productions. At present, the forestry taxation in our country is not reasonable enough and the tax and fee are too much, which constraints the sustainable development of forestry and forestry reformation of economic system. So, it is necessary to reform the forestry taxation and make it scientific and reasonable.In my essay, I managed the methods of canonical research and demonstration. The object of my study is southern collective forestry region. Based on the research of the development of forestry tax and fee in our country, and using some forestry developed countries for reference, I compared the difference of forestry tax and fee police between these countries and our nation, analyzed the main problems of our present forestry taxation, and the effect on forestry resources, government, forestry producers and wood dealers. I also analyzed and estimated the reason of forestry taxation problems and the tendency of forestry taxation reformation.The main results of research are as follows:Firstly, in the comparison of forestry taxation between many forestry developed countries and our nation, the relative evident differences are that, first, our national taxation is mainly made up of production tax, but some forestry developed countries, such as Japan and USA, are composed by income tax. Second, so many countries give forestry favorable and supporting policy. But our nation not only hasn't invested enough money to forestry and give support, but also has very high forestry tax and fee.Secondly, the main problems that exist in our forestry taxation are that, first, the management is nonstandard, second, the fees is too much and random, third, there are not enough support and favorable policies, etc. So it is event that we must reform present forestry taxation and look for the best tax rate of forestry industry in order to make the tax quantity of forestry moderate and reasonable.Thirdly, reforming present forestry taxation will not only influent the quantity and quality of forest resources, but also influent government departments, peasants and wood dealers.Fourthly, the reformation of agriculture taxation taken in progress will regulate and cancel agriculture special tax step by step. It has affected forestry taxation directly and deduced the main tax of forestry. In order to take the forestry taxation reformation successfully, we should perfect the public financial payout system of forestry department, reduce the amount of people in forestry department and set up canonical reform measures of forestry transformation paymentmechanism.Fifthly, through the study, the author thinks we should pay attention to the following problems: first, we should decrease the rate of forestry tax and avoid recollecting tax. Second, we must deduce the types of tax and fee, make the collection process more simple and more standardize. Third, do the work of collecting forestry fee more excellent. Fourth, make the other relative reformation well. Last, avoid the reappearance of collecting fee informally in the course of canceling agriculture special taxation step by step.