关键词: 森林生态环境维护税, 征税原则, 税率设计, 税负转移

Abstract:

By expounding public attribution of forest ecological construction, the paper proves theoretic mechanism about designing forest ecological and environmental maintenance taxation and point out that levying rate of tax should draw support from government, which we can change economic externality into economic internality for forest ecological construction. From this, an effective capital circuit can be set up in order to promote sustainable development of forest ecology in China. Furthermore, the paper demonstrates the principle of taxation, the scope of taxation and transfer of tax payment in designing rate of taxation

Key words: Forest ecological and environmental maintenance taxation, Principle of taxation, Designing rate of tax, Transfer of tax payment