Analysis Of The Fiscal And Tax Policies For Natural Forest Protection Project Area In Heilongjiang Province

Natural forest resources in regulating climate,preventing natural disasters,has an irreplaceable role to maintain national ecological security,Its obvious externality and the typical characteristics of public goods Is necessary for the construction of natural forest resources protection in the public finance system.Natural Forest Protection Project is obtained as a national important ecological barrier in Heilongjiang province and the largest natural forest area,it has achieved fruitful results and issue in the smooth implementation of Heilongjiang province since 1998.The area of Natural Forest Protection Project Is obtained in terms of economic,social and ecological series positive changes,it also marks the Heilongjiang province is given priority to with wood production to ecological construction primarily.Protection engineering is in the midst of the second phase of the intermediate stage,during which related to the national and local fiscal policy and the existing environment,profound changes have taken place in the fiscal policy related to the protection engineering project in Heilongjiang province how to perfect and how to adjust to the change of the new situation,This is worth discussing.Based on the clear concept,characteristic and classification of natural forest and Based on the clear the meaning of natural forest protection project,objectives,scope and content paper give theoretical definition of natural forest resources protection project.This paper discusses on the financial investment,financial subsidies,ecological compensation,tax preferential fiscal and taxation policies such as the meaning,characteristics,as well as the externality theory,sustainable forestry theory,the main content of the theory of public goods.Explain the fiscal and taxation policies to the importance of natural,economic and social development.According to the characteristics of ecological,economic and social development to analyze the current fiscal and taxation policy and the financial input policy,fiscal subsidy policy,ecological compensation mechanism,and the problems of tax preferential policies,on the basis of forestry fiscal and taxation policies in us?Germany?Japan paper put forward suitable for black is obtained for the fiscal and taxation policy recommendations of Heilongjiang province,including reasonable financial investment focus,namely,support economic transformation and upgrading,adjust the structure of forestry fiscal investment support and guarantee and improve the engineering investment and improve the people's livelihood;Perfecting the government financial subsidy policy,namely,increasing subsidies,improve fiscal subsidy form and improve the management of fiscal subsidies;Improving the forest ecological compensation mechanism,the scientific definition of compensation standard and rich ecological compensation mode;Fully giving play to the role of tax policy and increasing the intensity of tax incentives and practice the difference between tax policy and so on.