| 林业税费变化对林木资产评估价格的影响 |
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| 引用本文： | 郑德祥,陈平留. 林业税费变化对林木资产评估价格的影响[J]. 西南林学院学报, 2005, 25(1): 56-59 |
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| 作者姓名： | 郑德祥 陈平留 |
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| 作者单位： | 1. 北京林业大学,信息学院,北京,100083;福建农林大学,林学院,福建,福州,350002
2. 福建农林大学,林学院,福建,福州,350002 |
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| 基金项目： | 福建省教育厅科学基金资助项目(JB021018). |
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| 摘 要： | 从福建省林业税费制度的沿革与现状分析入手，分析了林业税收阶段性的变化趋势，并对两种税费(主要是木材税费)对森林资产评估产生的不同影响进行分析研究，提出林业税收政策调整的有关建议．
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| 关 键 词： | 林业税费制度 林木资产评估 林业企业 可持续发展 福建 |
| 文章编号： | 1003-7179(2005)01-0056-04 |
Influence of the Forestry Revenue Policy on the Evaluation of Forest Properties |
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| ZHENG De-xiang,CHEN Ping-liu. Influence of the Forestry Revenue Policy on the Evaluation of Forest Properties[J]. Journal of Southwest Forestry College, 2005, 25(1): 56-59 |
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| Authors: | ZHENG De-xiang CHEN Ping-liu |
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| Abstract: | Based on analyzing evolution and the present status of forestry taxation system in Fujian Province, the periodic change tendencies about forest revenue were discussed. Moreover, a comparative analysis was made on the influences upon the evaluation of forest properties from two types of tax and fee related to timber consumption, and finally some beneficial suggestions were put forward to reform the present policy of forestry revenue system. |
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| Keywords: | forestry revenue forest properties evaluation of properties |
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