考察林业税费改革的短期效应要关注当前政策利益是否为林农所得;其长期效应要求观察林农以及其他林业投资者是否表现出对森林资源保护和发展事业更高的热情。文章对如何认识林业税费改革效应作了粗浅分析,并着重讨论了普遍存在的影响林农参与林业长期投资的障碍。 Looking at the short-term effects of the forestry tax-fee reform, we should pay attention to whether the current policy interests are forest farmers’ incomes or not. And its long-term effect requires observing whether forest farmers and other forestry investors show greater enthusiasm for the protection and development of forest resources. The article makes a rough analysis on how to realize the effect of forestry tax and fee reform, and focuses on the ubiquitous obstacles to forest farmers’ participation in long-term forestry investment.