毛竹税费源头征收的探讨

本文就永安市在完成毛竹林以农户承包经营为主的生产责任制基础上，针对当前全省笋、竹税费管理普遍存在的问题，借鉴国外市场经济国家林业税制的成功经验，对现行“按笋、竹产品征收税费”改为“按林地面积评产定期定额征收税费”的做法进行探讨，以期供有关部门决策时参考，并对我国林业税费制度的深化改革有所裨益

A Probe to Bamboo Imposition Levied from the Source Head

A bamboo imposition regime has been proposed from the currently operated levying as per bamboo shoot and products to the levying based on regular and fixed quota according to forest land assessment so as to offer valuable references to departments concerned for policy making,aiming at widely existed problems of the whole Fujing Province in admminstration of tax and fee of bamboo shoot and bamboo timber/products,refering successful experience of forest tax system of foreign countries of market economy as well,in the context of completion of production resposibility system by farmer holder contracted management of Phyllostachys pubescens