Research On Forestry Taxation Policy In China

For the reform of the forestry tax policy in China,the local government is responsible for the collective ownership of forest land and forest tax levy,and the central government to consider the spillover of forestry development,but also responsible for regional coordinated development,give the necessary financial support for collective forestry.The central government's finance for the state-owned forest and forest,taking into account the importance of forestry public welfare undertakings,expenditure responsibility is heavier,and the local government in the infrastructure and other external environment plays a necessary role in assisting.The forestry tax policy of our country has experienced three big changes after the third Plenary Session of the 11th CPC Central Committee,which shows that the state attaches great importance to the influence of the forestry industry on the national economy.This paper makes a detailed study of the present situation of forestry development and the domestic and foreign tax policy,through the case analysis of forestry tax policy on forestry development and the problems in operation,ensure the forestry tax reform to ensure the sustainable development of forestry industry.The first chapter is the introduction,introduces the research background of forestry tax policy,research purpose and significance;The second chapter introduces the development and changes of China's forestry tax policy,and lists the development process and current policy of China's forestry tax policy,the three stages of China's forestry tax policy division;the third chapter introduces the influence of the forestry tax policy of the national forestry positive and negative;the fourth chapter introduces the existing forestry in China the issue of tax;the fifth chapter introduces the forestry tax policy in the western countries experience;Put forward proposals for reform of China's forestry tax policy in the sixth chapter;the seventh chapter is the conclusion,evaluation of current policies on forestry is beneficial to enterprises or individuals are too heavy and put forward the forestry tax policy to achieve the following goals:for the industry characteristics of forestry industry production,forestry to reduce the burden of enterprises,realize the sustainable development of forestry industry.