论文部分内容阅读
在政治经济体制改革不断深入的今天,在林业发展进入21世纪的重要关头,包括林业税收在内的税收问题已经成为涉及国家经济体制改革和林业发展的重大课题。研究林业税收政策问题,目的在于改进和完善中国的财税政策,建立符合社会主义市场经济体制的新税制;同时,也是为了更有效地保护生态环境,更加合理地利用森林资源,推动生态环境及林业健康发展,实现环境与发展的相互协调。
Today, with the deepening political and economic reform, at the crucial moment when forestry development has entered the 21st century, the taxation issue including forestry taxation has become a major issue involving the economic restructuring and forestry development in the country. The purpose of the research is to improve and perfect China’s fiscal and taxation policies and set up a new taxation system in line with the socialist market economic system. At the same time, it is also aimed at protecting the ecological environment more effectively, making more rational use of forest resources, promoting the ecological environment and forestry Healthy development, to achieve mutual coordination of environment and development.