日、美等十国的林业财政政策

目前,世界上大多数林业发达国家都对林业的发展给以一定的财政扶持。作者分析和比较了日本、美国等10个林业发达国家的林业财政政策,从中得出3点共同之处:(1)营林补助金制度;(2)长期低息贷款制度;(3)减免税收制度。同时,作者也发现这些国家的林业财政政策各有其特点,总括起来有3个方面:(1)取之于林,用之于林;(2)政府和地方预算单轨制;(3)政府财政预算和金融资金双轨制。

Forestry Financial Policy of Ten Countries such as US and Japan

At present, most forestry-developed countries generally give their forestry some favourable financial supports. After analysing and comparing the forestry financial policies of ten forestry-developed countries such as Japan and US, etc, the authors find that all the ten countries have three common features; (1) silviculture subsidy system; (2) longterm and low interest rate loan system; (3) tax-reduced or remitted system. Meanwhile they also have characteristics of their own. (1) income derived from forestry is used back to forestry; (2) single track system is practiced in government and local budget; (3) double track system is instituted in government financial budget and financial capital.