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林地作为林业生产的重要的生产资料 ,是林业赖以存在和发展的物质基础。林地资源收益分配包括林地所有者和使用者之间的分配 ,国家对林地收益的再分配和政府内部林地收益分配三类。第一类 ,常以“地租”的形式表现为民事法律关系 ,第二、三类则以各种税费形式表现为财政收入行政法律关系。本文拟从这二种法律关系入手 ,根据我国现有林地资源收益分配状况和法律规定 ,探讨林地资源收益合理分配的法律意义及其对林业生产的影响
As an important means of production of forestry, forestland is the material basis for the existence and development of forestry. The distribution of return on woodland resources includes the distribution of the owner and user of forestland, the redistribution of forestland income by the state and the distribution of forestland income within the government. The first category, often “rent” in the form of civil law relations, the second and third categories are various forms of taxes and fees as the financial revenue administrative and legal relations. This paper intends to start from these two legal relations, and according to the existing distribution of income and the law of forestland resources in our country, explore the legal significance of the rational distribution of forestland resources income and its impact on forestry production