摘 要

林业是国民经济和社会可持续发展的重要物质基础，是生态环境建设的主体。税收是国家实现国民收入再分配的重要手段，是纳税人的义务。但是，现行的林业税费体制中存在着许多制度不合理、税费负担过重等突出问题制约着林业的发展，造成了巨大的社会、经济和环境效益的损失，导致了林业产业收入的降低，对林业的投资力度也减小了，林业生产维持困难。对现有的林业产业税费进行优化，促进林业产业的健康发展，从而实现国民经济可持续成长已经引起了社会大众的共鸣。产业规制是一种政府或社会行为，对于林业产业税费制度优化具有促进作用。就林业而言，基于产业规制的林业产业税费制度优化问题的研究还很少。因此，本文在客观、准确的描述产业规制的基础上，运用税制优化理论，找出我国林业产业税费存在的主要问题，探讨如何解决这些问题的税费优化建议，并以高淳县为实例进行辅助论证研究。从而减轻林业税费的负担，充分调动经营者的积极性，促进林业企业的长远发展、健康发展和林业经济的可持续发展。

关键词：林业产业；产业规制；税费优化；

ABSTRACT

Forestry is an important material base for the sustainable development of the national economy and society, and is the main body of the construction of the ecological environment. Tax revenue is an important means of national income redistribution, and it is the obligation of the taxpayer. However, current forestry tax system exists many unreasonable system, tax burden overweight problems restricting the development of forestry, resulting in a great loss and social, economic and environmental benefits, led to the forestry industry revenue decrease of forestry investment also reduces the, forestry production was difficult to maintain. To optimize the existing forestry taxation and promote the healthy development of the forestry industry, so as to realize the sustainable development of the national economy has aroused public sympathy. Industrial regulation is a kind of government or social behavior, which can promote the optimization of the forestry industry tax and fee system. As far as the forestry is concerned, the research on the optimization of the tax system of forestry industry based on the industrial regulation is very rare. Therefore, in this paper, the objective, based on the accurate description of industry regulation, the use of tax system optimization theory, find out the main problems of China's forestry industry tax, optimization suggestions of how to solve these problems of taxes and fees, and in Gaochun County as an example for demonstration research assistant. So as to reduce the burden of forestry taxes and fees, and fully mobilize the enthusiasm of the operators to promote the long-term development of forestry enterprises, healthy development and sustainable development of forestry economy.

Key words：Forestry industry; industrial regulation; tax system optimization;

目 录

第一章.....................................................1

1.1 研究背景……………………………………………………………………………1

1.1.1 研究目的………………………………………………………………………….1

1.1.2 研究意义………………………………………………………………………….1

1.2 研究综述……………………………………………………………………………1

1.2.1 国外同类研究概况……………………………………………………………….1

1.2.2 国内同类研究概况 3

第二章 产业规制与税制优化的理论基础........................5

2.1 产业规制理论基础…………………………………………………………………5

2.1.1 传统规制理论…………………………………………………………………….5

2.1.2 放松规制理论…………………………………………………………………….5

2.1.3 激励性规制理论………………………………………………………………….5

2.2 税制优化理论的含义及历史变革…………………………………………………6

2.2.1 税制优化的含义………………………………………………………………….6

2.2.2 税制优化理论的历史变革……………………………………………………….6

2.3 产业规制对于林业产业税费优化的必要性 ……………………………………..7

第三章 我国林业产业税费状况分析及国际比较 8

3.1 我国林业产业税费状况 8

3.2 国外林业产业税费政策 10

3.2.1 美国林业税费政策……………………………………………………………...10

3.2.2 日本林业税费政策……………………………………………………………...10

3.3 国外的林业税费政策对我国的借鉴意义 11

第四章 我国林业产业税费存在的问题 12

4.1 税费繁杂，费重税轻……………………………………………………………..12

4.2 税收计税方法不科学……………………………………………………………..12

4.3 绿色上台不明显，不利于森林资源的保护……………………………………..12

4.4 林业税费优惠政策不完善………………………………………………………..14

4.5 地方财政对林业的依赖很大……………………………………………………..14

第五章 我国林业产业税费优化具体方案…………………………….15

5.1 基于产业规制的林业产业税费优化原则 15

5.1.1 要符合林业产业特点和收入原则.......................................................................15

5.1.2 效率与公平原则...................................................................................................15

5.1.3 渐进原则...............................................................................................................16

5.2 基于产业规制的林业产业税费优化方案 16

5.2.1 将林业税费纳入公共财政体系...........................................................................16

5.2.2 减少税费种类.......................................................................................................16

5.2.3 将以费为主改为以税为主...................................................................................16

5.2.4 调整税费优惠政策，加强目标管理....................................................................17

第六章 我国林业税费优化实例研究—以高淳县为例 18

6.1 高淳县林业产业税费状况 18