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对1978年改革开放以来林业财政政策分两阶段进行评述。1978～1992年,我国的林业财政投入政策、林业税收政策、林业财务政策对促进林业快速发展发挥了重要作用,主要表现在:推进了森工企业改革,推进了造林绿化,林业事业体系建设逐步完善。但也存在税收负担重、未形成有效投入体系、财务政策追逐目标不当等问题。1992年至今,积极的林业财政政策使我国生态建设体系明显加强,森林资源保护重点加强,林业产业体系更趋完善。但在面对林业急需发展的实际仍显投入不足,林业税收政策尚未达到应有的优惠程度,林业财务政策仍需改革等方面仍需改进。
Since the reform and opening up in 1978, the forestry fiscal policy has been reviewed in two phases. From 1978 to 1992, China’s forestry finance investment policy, forestry tax policy and forestry finance policy played an important role in promoting the rapid development of forestry. The main functions were as follows: promoting the reform of forestry enterprises, promoting afforestation and forestry, and gradually building the forestry business system perfect. However, there are also problems such as heavy tax burden, failure to form an effective input system and improper pursuit of financial policies. Since 1992, the active forestry fiscal policy has obviously strengthened the ecological construction system in our country, strengthened the focus on the protection of forest resources and improved the forestry industry system. However, in the face of the urgently needed development of forestry, there is still insufficient investment, forestry tax policy has not yet reached the level of preferential treatment, and the reform of forestry finance policy still needs to be improved.