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林业税费体系作为公共财政框架的一部分,受财政管理体制变革的影响。目前过高的林业税费水平与1994分权式财政体制改革中的问题和缺陷直接相关。分权式财政体制改革的负面效应在林业部门被进一步放大,客观上加重了林业税费的负担。林业税费改革成败一方面有赖于公共财政支出体系和中央财政转移支付体制的进一步改革和完善,另一方面也需要林业部门从削减自身不合理收费开始寻找突破口。
As part of the public finance framework, the forestry tax system is influenced by the reform of the fiscal management system. The current excessive level of forestry taxes and fees is directly related to the problems and shortcomings in the reform of 1994 decentralized fiscal system. The negative effect of decentralized fiscal system reform has been further magnified in the forestry sector, which objectively aggravates the burden of forestry taxes and fees. On the one hand, the success or failure of the forestry tax reform depends on the further reform and improvement of the public finance expenditure system and the transfer payment system of the central government; on the other hand, it also requires the forestry sector to start looking for a breakthrough in reducing its own unreasonable charges.