要想彻底摆脱林业的“两危”局面,早日使之走出低谷,国家必须在税收、财政、金融等方面给予林业必要的扶助。这也是当今世界各国尤其是经济较发达国家所普遍采取的策略。在此,笔者利用所掌握的一些资料,对法国林业税收制度的基本情况做一介绍,以供参考。 In order to completely get rid of the “two jeopardy” situation in forestry and make it out of the valley at an early date, the state must give necessary support to forestry in areas such as taxation, finance and finance. This is also a strategy universally adopted by all countries in the world, especially in more economically developed countries. Here, I use some of the information available to make a brief introduction of the basic situation of the French forestry tax system for reference.