芬兰林业税的改革及启示

芬兰自1922年起对林业实行立地生产力税制, 根据土地面积和土地生产力征税, 成为有效促进木材供应增长和鼓励林业投资的重要工具。1993年, 芬兰开始实行按实际收入征税的新税制。新税制操作简便, 并与其他欧盟国家税制接轨, 适应了芬兰经济发展的现实需要。文中讨论了芬兰林业税改革对中国的启示:立地生产力税制对于中国而言, 操作难度大; 中国应借鉴芬兰经验, 结合我国林业特点, 设计适应国情的林业税制。

The Revelation of Innovation of the Forestry Taxation in Finland to China

Since 1922,Finnish government has carried out the tax-policy on productivity of field,which is based on the area and prolificacy of land.This policy is an important implement on effectually increasing wood supply and encouragement of the investment on forestry.Although the policy is reasonably set,the disadvantages still exist.However,the income tax-policy and new taxation issued in 1993 have been rationally and easily operated on.Meanwhile,they are connected to the taxation policies in other EU countries,and have become the essential part in the economy development of Finland.On this basis,the authors summed up the revelation of the innovation of forestry tax in Finland to China.The tax-policy on productivity of field is good,but its manipulation is difficult to China.China should continue to carry out agriculture-tax,study the experiences of tax-policy on productivity of field,combine the China's forestry characteristic and work out the forestry tax system that adapts the situation of China.