Taxes and fees paid by forest industry enterprises in accordance with the national tax laws and other laws and regulations of People's Republic of China (PRC). Taxation is the fiscal revenue obtained by the state participating in the distribution of national income with administrative power. Under the socialist system, tax is the social deduction realized by the state in the form of tax, and it is the main source of national fiscal revenue. At the same time, taxation, as a lever to regulate economic activities in a planned way, embodies the consistent interest relationship among the state, the collective and the individual. According to the needs of the development of forestry production, the people of China, the Ministry of Forestry and other government departments have formulated some laws and regulations to raise funds for forestry production and management. It is the obligation of forest industry enterprises to pay various taxes and fees according to law.

Taxes paid by forest industry enterprises

1950 People's Republic of China (PRC) and the State Council have promulgated the implementation principles of national tax administration. Later, after many tax reforms, by the end of 1988, according to the provisions of the tax law, the taxes of forest industry enterprises were: ① product tax. 1984,10 in June, in the second step of the reform, the original industry and commerce were divided according to the parts collected by products, and a new tax category was established separately. According to the product tax law, forest industry enterprises are engaged in the production of industrial products and are taxpayers. Tax payment is calculated according to the amount of product sales income and the prescribed tax rate. The current product tax rate of forest industry enterprises is: log and sawn timber 10%, particleboard, fiberboard and plywood 3%, kraft paper and cardboard 5%, ordinary paper and cardboard 10%, and small-scale processed products 5%. ② Business tax. It was also in the second step of the reform of 1984+00 that the original industrial and commercial tax was divided according to business activities, and the independent tax of business tax was restored. Forest industry enterprises engaged in commerce, material supply and marketing, transportation and service industries in forest areas shall calculate and pay taxes according to the total operating income or operating income and the prescribed tax rate. Retail business is calculated according to the total operating income and the tax rate of 3%, and wholesale business is calculated according to the difference between purchase and sale and the tax rate of 10%. ③ Agricultural and forestry specialty tax. 1983 People's Republic of China (PRC) * * * and the State Council promulgated the "Several Provisions on the Collection of Agricultural Tax on Agricultural and Forestry Specialty Income", and the scope of taxation was determined as follows: horticultural income; Forest income; Income from aquatic products; Other agricultural and forestry specialty income that the governments of all provinces, municipalities directly under the Central Government and autonomous regions think should be subject to agricultural tax. Agricultural and forestry specialty tax is levied according to product income, and the tax rate is 5 ~ 10%, which is stipulated by provinces, municipalities directly under the central government and autonomous regions according to the profitability of different agricultural and forestry specialty products. By the end of 1988, forest industry enterprises in state-owned forest areas in Northeast China and Inner Mongolia have suspended the payment of taxes on special agricultural and forestry products. In southern forest areas and other areas, farmers or state-owned forest industry enterprises pay special taxes on agriculture and forestry according to the first sales price and the sales calculated at the prescribed tax rate. Wood produced by forest industry enterprises in these areas must pay product tax in addition to special taxes on agriculture and forestry. ④ Urban maintenance and construction tax. 1February 8, 985, People's Republic of China (PRC) and the State Council promulgated the "Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC)", stipulating that all units and individuals who pay product tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax and should pay urban maintenance and construction tax in accordance with the regulations. Urban maintenance and construction tax is calculated and paid according to the product tax, value-added tax, business tax and the tax rates of 7% or 5% and 1% in the region. ⑤ Additional tax on education. Tax is calculated according to product tax, value-added tax, paid business tax and tax rate 1%. ⑥ Construction tax. From 1 9831June1day, business tax will be levied on self-raised capital construction activities. The tax targets are self-raised capital construction investment, renovation project construction investment, and construction investment that is not included in the national fixed assets investment plan according to regulations. All state-owned enterprises, institutions, organs, armed forces, local governments and their collective enterprises located in towns and rural areas that use the above investment are taxpayers of construction tax. The construction tax is based on the total investment of self-raised capital construction and the investment in renovation measures, and the tax rate is 10% of taxable investment. ⑦ National Key Construction Fund for Energy and Transportation. Special funds collected by tax authorities according to law for key national energy and transportation construction. All the extra-budgetary funds of state-owned enterprises, institutions, government organizations, military units and local governments, as well as the profits of urban collective enterprises to which these units belong after paying income tax, are all levied. The raising ratio is 65438+ 05% of the income of the fund to be raised in the current year.

Fees paid by forest industry enterprises

The fees that forest industry enterprises should pay according to law are: ① afforestation fund and renovation fund. 19611218 People's Republic of China (PRC), the Ministry of Finance and the Ministry of Forestry jointly issued a notice to establish a "afforestation fund" and a "renewal fund" for forest industry enterprises in the state-owned forest areas of Northeast China and Inner Mongolia, and to extract 10 yuan from the log cost per cubic meter as the renewal afforestation fund. In addition, 5 yuan is used as the fund for extension of cutting area, line transfer and renovation of corresponding engineering facilities. 1On February 5, 1984, the Ministry of Finance, the Ministry of Forestry and the Agricultural Bank of China issued the Joint Notice on Establishing Collective Forest Afforestation Fund, stipulating that the extracted afforestation fund should only be used for collective renewal, afforestation, afforestation and forest protection of communes and teams. After many reforms and adjustments, by the end of 1988, the afforestation fund of state-owned forest harvesting enterprises in Northeast China and Inner Mongolia was withdrawn at 2 1% of the timber sales income, the withdrawal method of renewal and transformation funds was cancelled, the depreciation of fixed assets was resumed, and the road extension fee system in cutting areas was established. The standard for other state-owned forest industry mining and transportation enterprises to extract afforestation funds shall not be lower than 15% of timber sales income. The afforestation fund in the southern collective forest area shall be drawn at 12% of the first sales income after timber purchase, and the renovation fund shall be drawn at 8% of the first sales income after timber purchase. (2) 1988, the State Economic Commission, the Ministry of Forestry, the Ministry of Finance and the State Administration for Industry and Commerce issued the Notice on Rectifying and Adjusting the Burden of Timber in Southern Collective Forest Areas, stipulating that the forest management fee is 3 yuan per cubic meter of timber sold for the first time after purchase, and the forest management and construction fee is 5 ~ 10 yuan. ③ The management fee of timber market shall not exceed 1% of timber turnover.

199 1 year, the state made the following adjustments to taxes and fees: ① product tax, the logs in Northeast China (Heilongjiang, Jilin, the same below) and Inner Mongolia were reduced from 10% to 5%. (2) Sawn timber and wood-based panels are changed from original product tax to processing value-added tax, and the tax rate is 14% of the value-added amount. (3) The first batch of products (including fiberboard, particleboard, joinery board, wood chips, flooring, wood textile products, hydrolyzed alcohol, furfural, feed, charcoal, activated carbon, tannin extract and plates with a length of less than 2 meters) made from logging, wood-making and processing residues in Northeast China and Inner Mongolia are all duty-free. (4) Small-diameter timber (less than 2m in length and less than 8cm in diameter) in Northeast China and Inner Mongolia is exempt from tax; Loss of firewood and sub-processed timber, approved by the provincial (autonomous region) tax authorities, can be tax-free. ⑤ The afforestation fund in Northeast China and Inner Mongolia increased from 2 1% to 26%.