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税是国家依法强制无偿地取得财政收入的一种手段,费是国家根据服务对象有偿地获取服务报酬的一种方式。正确运用税费杠杆,可以筹集更多的资金,控制生产和消费导向,为社会主义经济建设服务,所以研究税费问题具有十分重要的意义。一研究木材税费有必要首先分析由谁承担税费即所谓“税费归宿”问题,也就是说木材税费是应该转嫁给木材生产者(实际应该是森林经营者,下同)承担抑制生产,还是应该转嫁
Taxes are a means by which the state can obtain revenue by compulsory and unpaid revenue according to law, and fees are a way for the state to obtain remuneration for services on a compensation-for-service basis. Correctly using the lever of taxes and levies can raise more funds, control the production and consumption orientation, and serve the socialist economic construction. Therefore, it is of great significance to study the issue of taxes and fees. A study of timber taxes It is necessary to first analyze who is responsible for taxes that the so-called “tax fate” problem, which means that wood taxes should be passed on to timber producers (actually should be forest managers, the same below) to curb production , Or should be passed on