林业经济问题
林業經濟問題
임업경제문제
Problems of Forestry Economics
2006年
6期
514~518
,共null页
郑德祥 陈平留 谢德新 胡欣欣
鄭德祥 陳平留 謝德新 鬍訢訢
정덕상 진평류 사덕신 호흔흔
林业税费 资产经营 内部收益率 净现值
林業稅費 資產經營 內部收益率 淨現值
임업세비 자산경영 내부수익솔 정현치
forestry tax; assets management; internal rate of return; net present value
以福建省南平地区1994年以来三次林业税费改革为基础，结合一般杉木中径材经营类型生长指标、市场价格、生产成本等，通过不同林业税费制度下的内部收益率及净现值的计算进行森林资源资产经营决策影响分析，从而为森林资源资产经营决策及林业税费的进一步改革提供参考。
以福建省南平地區1994年以來三次林業稅費改革為基礎，結閤一般杉木中徑材經營類型生長指標、市場價格、生產成本等，通過不同林業稅費製度下的內部收益率及淨現值的計算進行森林資源資產經營決策影響分析，從而為森林資源資產經營決策及林業稅費的進一步改革提供參攷。
이복건성남평지구1994년이래삼차임업세비개혁위기출，결합일반삼목중경재경영류형생장지표、시장개격、생산성본등，통과불동임업세비제도하적내부수익솔급정현치적계산진행삼림자원자산경영결책영향분석，종이위삼림자원자산경영결책급임업세비적진일보개혁제공삼고。
This paper analyzed the effect on forestry resource assets management and decision. It calculated the internal rate of return and net present value according to the different forestry tax systems, and combined the growth index, market price and production cost of the type of forestry management of the Chin-fair middle wood, which based on the last three Reforms of the forestry tax from 1994 in the Nanping area Fujian province. The result will provide more references for the forestry resource assets management and the Reform of the Forestry Tax.
