林业科学2001，Vol.37Issue(1)：107-111,5.
森林生态环境维护税的理论设计与实施对策
THEORETIC DESIGN AND PRACTICAL MEASURES OF FOREST ECOLOGICAL AND ENVIRONMENTAL MAINTENANCE TAXATION
温作民 1费勇2
作者信息
- 1. 南京林业大学经济管理学院,
- 2. 中国绿化基金会,
- 折叠
摘要
Abstract
By expounding public attribution of forest ecological construction, the paper proves theoretic mechanism about designing forest ecolog ical and environmental maintenance taxation and point out that levying rate of t ax should draw support from government, which we can change economic externality into economic internality for forest ecological construction. From this, an eff ective capital circuit can be set up in order to promote sustainable development of forest ecology in China. Furthermore, the paper demonstrates the principle o f taxation, the scope of taxation and transfer of tax payment in designing rate of taxation关键词
森林生态环境维护税/征税原则/税率设计/税负转移分类
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温作民,费勇..森林生态环境维护税的理论设计与实施对策[J].林业科学,2001,37(1):107-111,5.
