Abstract
In China, forest management have mainly performed in the natural forest. The forest managers are imposed tax and various cost burdens, even the mechanism is different from the income tax system, so the load of the forest managers is high. Today, forest policy is approaching to the turning point that the natural forest should be protected and forest management should be mainly performed in the plantation and promotes participation from each social sector to bring up plantation in China. The taxation system in China has become the main factor which hinders the spread of forest management and the development of the silviculture, it is accompanied by the cause of the expanding social problem and illegal action in forested area. Therefore, it is necessary to review the taxation and cost burden system to have sufficiently considered the characteristic of the forest management in China. As a result, we think the system that the forest manager can keep their life and forest management in future and the Nation can get a tax income is appling the deducting tax rate and the 10th power of 10 separation system. Moreover, it found that the forest manager must have forest area at least equal to or more than 2ha.
