Fiscal Support for Under-forest Economic Development: Problems,Policy and System Optimization——Taking Field Research in Guangdong Province as Example

Fiscal support is one of the effective ways to ensure the healthy, stable and rapid development of under-forest economy. We analyze the existing problems of fiscal support for under-forest economic development from the aspects of fiscal policy supply-demand matching, execution standard, and supervision efficiency. We expound fiscal tools such as fiscal appropriations, budgetary investments, fiscal subsidies, fiscal interest-subsidized loans, and tax incentives that support under-forest economic development. On the basis of expounding the fiscal fund allocation methods of “competitive allocation” and “converting subsidies to investments”, we optimize the existing fiscal policy system and operation framework for supporting under-forest economy from the provincial perspective.