| 日本的森林环境税——以高知县为例 |
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| 引用本文： | 刘春发. 日本的森林环境税——以高知县为例[J]. 世界林业研究, 2007, 20(5): 33-39 |
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| 作者姓名： | 刘春发 |
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| 作者单位： | 日本京都大学大学院经济学研究科,日本京都606-8501 |
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| 摘 要： | 主要介绍了日本引入森林环境税的背景及现状。通过高知县的事例, 进一步阐述了森林环境税引入的前因后果、课税方式、课税框架、税收用项以及存在的问题; 通过对高知县、冈山县和鸟取县3县森林环境税的比较, 分析了日本森林环境税的特点; 在此基础上分析了森林环境税对日本森林环境和林业的意义以及仍然面临的问题; 最后讨论了日本森林环境税对中国的借鉴意义以及在中国实施森林环境税的可能性。
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| 关 键 词： | 森林环境税 法定外普通税 法定外目的税 地方分权总法 高知县 |
| 文章编号： | 1001-4241（2007）05-0033-07 |
| 收稿时间： | 2006-09-04 |
| 修稿时间： | 2006-09-04 |
Forest Environmental Tax in Japan-A Case Study of Kochi Prefecture |
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| Liu Chunfa. Forest Environmental Tax in Japan-A Case Study of Kochi Prefecture[J]. World Forestry Research, 2007, 20(5): 33-39 |
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| Authors: | Liu Chunfa |
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| Affiliation: | School of Economics, Kyoto University, Japan Yoshida- Honmachi, Sakyo-kuKyoto 606-8501, Japan |
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| Abstract: | In this paper the background of the introduction of forest environmental tax and its current situation in Japan are described.By a case study of Kochi Prefecture,the discussion is centered mainly on the process of introduction,taxation formula,taxation framework,the uses of tax revenue and its existing problems.Through a comparison of the forest environmental taxes sysfem a mong Kochi Prefecture,Okayama Prefecture and Tottori Prefecture,the characteristics of the forest environmental tax in Japan are analyzed.Based on this analysis,the significance of forest environmental tax to Japan's forest environment and forest industry and its current problems are pointed out.And a discussion is conducted on the significance of Japan's forest environmental tax to China and its operability in China. |
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| Keywords: | forest environmental tax discretionary taxes special taxes for specific purposes comprehensive laws on decentralization Kochi Prefecture |
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