本文選題：林業(yè)稅收政策 + 稅負��； 參考：《中南林業(yè)科技大學》2017年碩士論文

【摘要】：我國的林業(yè)稅收政策進行有益的改革,地方政府負責集體所有的林地和林木稅務的征收,而中央政府考慮到林業(yè)發(fā)展的外溢性,還要負責地區(qū)統(tǒng)籌協(xié)調(diào)發(fā)展,對集體林業(yè)給予必要的財政支持。中央政府財政對于國有林地和林木,考慮到林業(yè)公益事業(yè)的重要性,支出責任較重,而地方政府在基礎設施等外部環(huán)境方面起到必要的協(xié)助作用。我國的林業(yè)稅收政策在十一屆三中全會之后經(jīng)歷了三次比較大的變化,這說明國家重視林業(yè)產(chǎn)業(yè)對國民經(jīng)濟的影響。本文細致研究林業(yè)發(fā)展的現(xiàn)狀及國內(nèi)外稅收政策,借助實際案例分析林業(yè)稅收政策對林業(yè)發(fā)展的影響和實際運作中存在的問題,保證林業(yè)稅收改革能夠讓林業(yè)行業(yè)可持續(xù)發(fā)展。第一章緒論,介紹林業(yè)稅收政策研究背景、研究目的與意義;第二章介紹我國的林業(yè)稅收政策發(fā)展及變遷,列舉我國林業(yè)稅收政策發(fā)展的歷程和現(xiàn)階段政策;第三章介紹我國林業(yè)稅收政策對全國林業(yè)、西部林業(yè)積極和消極的影響;第四章介紹我國林業(yè)稅收存在的問題;第五章介紹西方國家的林業(yè)稅收政策及經(jīng)驗借鑒;第六章提出我國林業(yè)稅收政策改革建議;第七章結(jié)論,評價現(xiàn)行政策對林業(yè)是否有利,對企業(yè)或個人是否過重并提出林業(yè)稅收政策要切實達到以下目標:適合林業(yè)行業(yè)生產(chǎn)的產(chǎn)業(yè)特點,降低林業(yè)企業(yè)的稅負,實現(xiàn)林業(yè)行業(yè)可持續(xù)發(fā)展。
[Abstract]:The local government is responsible for the collection of taxes on collectively owned forest land and trees, while the central government is also responsible for the overall and coordinated development of the region in view of the spillover of forestry development. To give necessary financial support to collective forestry. In view of the importance of forestry public welfare, the central government finance has a heavy responsibility for public expenditure, while the local government plays a necessary role in assisting the external environment such as infrastructure. After the third Plenary session of the 11th CPC Central Committee, China's forestry tax policy has undergone three major changes, which indicates that the state attaches importance to the influence of forestry industry on the national economy. This paper studies the present situation of forestry development and domestic and foreign tax policies, analyzes the influence of forestry tax policy on forestry development and the problems existing in the actual operation with the help of practical cases, so as to ensure the sustainable development of forestry industry through forestry tax reform. The first chapter introduces the background, purpose and significance of forestry tax policy research, the second chapter introduces the development and changes of forestry tax policy in China, and lists the development course and current policy of forestry tax policy in China. The third chapter introduces the positive and negative effects of China's forestry tax policy on the national forestry and the western forestry; the fourth chapter introduces the problems existing in China's forestry taxation; the fifth chapter introduces the forestry tax policies and experience of western countries. The sixth chapter puts forward some suggestions on the reform of forestry tax policy in China, and the seventh chapter concludes that it is beneficial to forestry to evaluate the current policy. Whether the enterprises or individuals are overweight or not, and put forward the forestry tax policy to achieve the following objectives: suitable for the characteristics of forestry industry production, reduce the tax burden of forestry enterprises, and realize the sustainable development of forestry industry.
【學位授予單位】：中南林業(yè)科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F326.2;F302.6

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