Abstract: Referring to the reform goals such as the increased income of forestry operators,the sustainable use and expanded reproduction of forest resources,this paper summed up the performance of forestry taxation and fee collection reform. Meanwhile,based on the farmers' interests,the paper discussed impact factors on the reform performance from multi-angles and the response mechanism between the performance of forestry taxation and fee collection reform and the major impact factors. The author believes that several reform measures become key issues for consolidating and deepening the results of taxation and fee collection reform,which include broadening the felling control aimed at peasants,improving the public expenditure system,relaxing and deregulating the unnecessary governmental regulations and sectoral control,stabilizing the existing preferential tax policies aimed at timber processing enterprises and promoting scale operation,etc.

Key words: forestry taxation and fees, reform performance, property right