The Study On The Vicissitude Of Forestry Taxation And Fee' Institution From The Modern' China

China's forestry taxation policy has a history of 169 years from late Qing Dynasty to present,during which forestry taxation policy experienced a long process as the change of national regime. Meanwhile,it has its historical origin and characteristics of the times at each stage. So institution change of this "path dependence" determines necessary arrangements for the forestry tax institution and its changes in the process of historical research to find its inherent regularity and the reasons, from which we can conclude the experience and lesson as the reference of today's forestry taxation reform. This study is carried on the based of the lack of premise of the study on the forestry taxation institution from modern times.This paper uses the means of historical and logical analysis, historical comparative analysis to analyses deeply the arrangements, characteristics and historical reasons of our forestry taxation institution from modern times. Then there is the objective evaluation on the influence of forestry taxation institution on every historical stage, and at last there is a comparison analysis on these forestry taxation institution, by which we summarize the laws of changes. By analysis we obtained that the taxation institution of the forestry in modern times has experienced the following changes, It can be found that there are two paths: Firstly, tariff loss of autonomy period (the late Qing period, the Northern Government, during the puppet Government) - fundamental achieving tariff autonomy period(Republic of China) - the full realization of tariff autonomy period(New China was founded) .Secondly, the forestry taxation tariff and tax rates is not uniform, and the continuous increasing of the tax burden without the consideration of the capacity of taxpayers (the late Qing period, the Northern Government, during the rule of the Kuomintang - the forestry taxation began to consider the affordability of the taxpayer (Revolutionary Base ) - Forestry and reasonable tax institution is gradually reasonable and reduce the burden of the tax gradually and the awareness of protect the growing forest resources becomes better(since the founding of new China) .The arrangements for a variety of forestry tax institution has its specific historical reasons for forming ,and at the same time, the changes of the forestry taxation institution are also affected by the will of the State and its changes, the change in forestry in order of importance three benefits, changes in relative prices and path dependence factors. Thus, a variety of arrangements for the performance of forestry tax institution should be evaluated objectively and fairly on a specific historical period. In this article, we research forestry taxation institution in the sight of the economic history, and the study period extended to our modern times, which goes through about 169 years. What is more, the research scope of the study extends to the whole field of China's forestry tax institution changes from modern times, clarifies the duties of modern forestry taxation institution changes in China, sums up the characteristics of forestry taxation institution of China , and explores its changing historical reasons and influence, which has some innovations.