System Conception Of Chinese Forest Resource Tax

As an important green taxation system in my country,resource tax has high expectations in promoting resource conservation and intensive utilization and protecting the ecological environment.The Third Plenary Session of the Eighteenth Central Committee proposed to extend the resource tax to various natural resource spaces,and forests were included in the plan.The call for protecting my country’s forest resources and promoting forestry development through resource taxes is growing.However,the current forest resource tax research has not kept up,and the tax system design and policy simulation are still blank.This article aims to do a little exploration in this area that has not yet been studied in depth.This article first defines the related concepts of forest resource tax and limits the scope of forest resource tax to forest resources.On this basis,combined with economic theory,discuss the theoretical basis of establishing forest resource tax.As a tax system,the design of forest resource tax should be suitable and consistent with my country’s tax system framework and market development.Therefore,combining the characteristics of forest resource tax,this article proposes the practical functions of forest resource tax:timber source protection,consumption chain Conduct effects and release forest protection signals.Then,after combing through the development process of my country’s forest tax and fee system,it was found that despite the exploration in the system and content,the overall effect did not play a positive role in the development of forestry.Based on the principle of"establishing taxes and clearing fees",this article draws on the forest tax system and resource tax reform experience and achievements,and then designs the tax system for forest resource tax.Secondly,based on the experience of the United States,Russia,and Japan in the construction of forestry tax systems,we tried to establish a detailed tax system design covering seven aspects of taxpayers,tax objects,tax basis,tax rates,tax incentives,tax collection and management,and supporting system construction.Program.While forest resource tax is designed in accordance with the elements of the current resource tax system,its design framework also has industry characteristics.The specific tax system design is as follows:(1)Taxpayers,units and individuals who harvest forests in my country’s territory and other sea areas under their jurisdiction are all forest resource tax taxpayers.(2)Tax objects,all timber used for market transactions and circulation should be included in the scope of forest resource tax collection,and forest resource tax should be paid during the sale or transfer of timber after felling.(3)The method of calculation and collection,considering that my country’s forestry development still needs support and convenient collection and management,the forest resource tax should be levied based on the price,and the tax is calculated and levied on the forest sales income according to a certain percentage.⑷Tax rate level.In the initial stage of forest resource tax implementation,a tax rate ranging from 1%-10%can be set.Each province determines the specific tax rate level according to the classification of forest coverage and forestry development status.When the types of wood are more abundant and domestic wood self-sufficiency can be achieved,tax rates can also be considered based on the rareness of the tree species.(5)Tax incentives should focus on encouraging long-term forestry operations and effective cultivation of tree species.⑹The forest resource tax should be strictly levied and managed in the early stage,paying attention to cultivating the public’s awareness of forest protection,and prohibiting illegal logging and other illegal activities that damage forests.⑺Continue to advance the pace of forest right confirmation and registration and forest management reform,and establish and improve the supporting system of forest resource tax.In order to quantitatively analyze the transmission effect of taxation and judge whether the design of forest resource tax can achieve fairness and efficiency,this paper uses the input-output price linkage model to simulate the tax rate.It can be seen from the effect of the model simulation that the taxation of forest resources will have less impact on the prices of my country’s sectors other than forestry and the overall price index.The calculation of the scale of tax revenue found that the proportion of total tax in tax revenue and resource tax revenue is also relatively low.In general,the forest resource tax has a relatively small impact on the overall economic operation.In line with the current general tone of economic work of"seeking progress while maintaining stability".In addition,after using software to perform regression analysis on wood prices and output,it is found that when the wood price is greater than 759.18yuan/cubic meter,the wood output will decrease as the price increases.Therefore,after the forest resource tax is imposed,the wood price should be greater than 759.18 yuan/m~3 in order to achieve the purpose of regulating wood production.