| 摘要 | 第1-5页 |
| ABSTRACT | 第5-11页 |
| 1. Forestry Policy and Taxation Overview | 第11-36页 |
| ·Introduction | 第11-15页 |
| ·Research Purpose | 第15-19页 |
| ·Literature Review | 第19-24页 |
| ·Property Taxation | 第20-21页 |
| ·Federal & State Taxation | 第21-23页 |
| ·Estate and Gift Taxation | 第23页 |
| ·Government Policy | 第23-24页 |
| ·Summary of Previous Research | 第24-25页 |
| ·My Research Methodology and Model Explanation | 第25-36页 |
| ·Methodology & Hypothesis | 第25-27页 |
| ·Proposal | 第27-28页 |
| ·Analysis of the research | 第28-29页 |
| ·The Result of the Analysis | 第29-31页 |
| ·Recommendations | 第31-33页 |
| ·Methodology Information Sources | 第33页 |
| ·Difference in my Research | 第33-34页 |
| ·Limitations of Research | 第34-36页 |
| 2. Assigning Revenue and Costs for the Tax Calculation Model | 第36-50页 |
| ·Investigation & Strategy | 第36-46页 |
| ·Revenue Recognition | 第38-40页 |
| ·Expenditure Classifications | 第40-46页 |
| ·Other Provisions | 第46-47页 |
| ·The Section 179 Expense | 第47页 |
| ·Dispositions | 第47-48页 |
| ·Selling Expenses | 第48页 |
| ·Summary | 第48-50页 |
| 3. Tax Experiments and Situations for NIPF vs Corporate tax | 第50-66页 |
| ·Assignment of Income | 第50-51页 |
| ·Investigation Experiment:NIPF owner Capital Gains Advantage | 第51-54页 |
| ·Corporate Forest Accounting Strategy | 第54-59页 |
| ·Experiment 2:Corporate Tax Deferral Accounting Investigation to increase basis and reduce Income | 第55-57页 |
| ·Use of Depreciation Alternatives to delay income recognition | 第57-59页 |
| ·Non-Timber Forest Products | 第59-66页 |
| ·Processed products | 第60页 |
| ·Experiment 3:Ordinary income Penalty for Processing timber & Non-Timber | 第60-62页 |
| ·Results of the investigation | 第62-63页 |
| ·Leases | 第63页 |
| ·Live Plant Sales | 第63-64页 |
| ·Taxation for Ecosystem Services and Carbon | 第64-66页 |
| 4. Results and Recommendations of strategy for forest owners tax management | 第66-74页 |
| ·Conclusion | 第66-67页 |
| ·Interpretation | 第67-69页 |
| ·Recommendation | 第69-72页 |
| ·Closing | 第72-74页 |
| Literature Reference | 第74-78页 |
| Personal Introduction | 第78-79页 |
| Teacher Information | 第79-80页 |
| List of Publications | 第80-81页 |
| Acknowledgements | 第81-82页 |
| Abbreviations and Key Words | 第82-84页 |
| Supplemental Information | 第84-86页 |
