Evolution of Tax Purpose and the Relevance of Property Right Institution for Taxation on Forest

Tan Yusen

doi:10.18778/1509-877X.2016.04.04

Authors

Tan Yusen Shanghai Lixin University of Accounting and Finance, Public Finance and Administration Faculty

DOI:

https://doi.org/10.18778/1509-877X.2016.04.04

Keywords:

Taxation on forestry, forestry property right

Abstract

In the year of 2015, China as a country whose total forest area ranked the 5th in the world and whose total forest area increased the most rapidly in the world during recent years, China’s forestry taxation is undoubtedly noteworthy. This paper studies the major changes in forest taxation purpose in varying phases including the period of transmitting from an agricultural country to an industrialized country, which could provide valuable reference to some developing countries who are still undergoing the transmission from an agricultural country to an industrial country. In ancient China, the major purpose of charging taxes on forests was to collect tax revenue; subsequent to the founding of the PRC but prior to its industrialization, the main purpose of forest taxation was to balance the land allocation between grain production and forestry production; in recent years of post-industrialization, in order to deal with the pollution caused by industrialization and urbanization, the major purpose of charging negative forestry tax, such as initiating some public expenditure projects in forestation and granting some fiscal subsidies to forestry are to make use of forest’s ecological function in environmental protection. This paper also provides reference to transitional economies which are experiencing the transformation from planned economy to market economy in the perspective of reforming their forest property right institutions and formulating forestry tax policies compatible with the complexity of varying forest property rights.

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