税费变化对马尾松资产经营决策的影响分析——以福建南平市为例

以马尾松中径材经营类型的各生长指标为基础，结合所收集的福建南平市有关技术经济指标以及林业不同时期的税费情况，利用不同方法测算不同税费水平下马尾松经营的净现值与内部收益率，进而定量分析其影响趋势，为马尾松资产经营决策及林业税费的进一步改革提供参考。

Analysis of the Influence on the Reform of the Forestry Tax for Masson pine Forest Resource Assets Management and Decision

Based on the growth index of the types of forestry management of the masson pine middle wood and combined on the relevant technical and economic indicators which collected as well as forestry taxes and fees in different periods in Yanping District, the Internal Rate of Returns and Net Present Value of the masson pine forest management were estimated in different level of taxes and fees by using different methods, then quantitative analysis of its impaction trend was made, in order to provide management decision-making reference for masson pine forestry assets management and further reforms of forestry taxes and fees.