Abstract There are four kinds of taxes on forest resources and forestry activities in the United States, namely, property taxes, income taxes, death taxes and special severance taxes.

• 美国税制中与林业密切相关的税种主要有财产税、入税、产税以及特别分离税，对这些税种的特征、限性、林业的影响、及近年来的修补措施作了较为系统的介绍。