生态良好与森林生态税

近10年来，随着对林业与环境关系认识的日趋深入，我国政府对生态良好给予了很大的关注和资金投入，在森林生态建设方面实现了森林资源面积与蓄积的双增长。但森林生态环境建设与保护的投入和建设所需资金的差距仍然较大，并已成为我国森林生态环境发展的根本性制约因素。为此，文中通过生态良好对生态税制建设要求的分析，对森林生态税制进行了设计，并具体探讨了森林生态税对生态良好的作用，最后还对森林生态税与国内外现行诸种主要生态经济政策的利弊进行了比较。以期通过税收手段，有效地将资金返流于生态环境建设，变生态建设的经济外在性为生态建设单位内在的经济推动力，从而奠定生态良好的经济可持续的坚实基础。

Ecological Soundness and Forest Ecological Taxation

Ten years ago,Chinese government began to attach importance to ecological soundness and invest lots of capital in it because it is known gradually that there is significant relationship between forest and ecology.It has been realized to increase forest resources and area,but there is a great capital indentation between structure and investment in building forest ecosystem,which has become a fundamental limited factor to develop forest ecosystem in China.Therefore,by the analysis of the demand of ecological soundness,the paper designs a forest ecological taxation and studies on the function of forest ecological taxation for ecological soundness.Finally,the paper compares with advantages and disadvantages among main prevail ecological policies in China and abroad in order to return the capital to building forest ecosystem and form a compact foundation of economic sustainable development for ecological soundness by the method of forest ecological taxation.By expounding public attribution of forest ecological construction,the paper proves theoretic mechanism about designing forest ecological and environmental maintenance taxation and point out that levying rate of tax should draw support from government,which we can change economic externality into economic internality for forest ecological construction.From this,an effective capital circuit can be set up in order to promote sustainable development of forest ecology in China.Furthermore,the paper demonstrates the principle of taxation,the scope of taxation and transfer of tax payment in designing rate of taxation.