37. Strictly implement various preferential policies for forestry tax reduction and exemption that have been promulgated by the state. Forestry enjoys preferential tax policies in accordance with state regulations. According to the relevant tax laws and regulations of the state, the income of enterprises engaged in agricultural and forestry projects shall be exempted or reduced. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the VAT Refund Policy of Comprehensive Utilization Products Produced and Processed with Three Scraps and Sub-small Fuelwood (Caishui [2006] 102No.), comprehensive utilization products produced and processed with Three Scraps and Sub-small Fuelwood will be refunded on demand before the end of 2008. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Taxation of Imported Seeds (Miao), Breeding Livestock (Poultry), Fish Species (Miao) and Wild Animals and Plants during the Eleventh Five-Year Plan (Caishuizi [2006] No.3), imported seeds (Miao), breeding livestock (Poultry), fish species (Miao) and wild animals and plants are exempted from import value-added tax. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Tax Policies of Enterprises and Units Implementing Natural Forest Resources Protection Project (Caishui [2004] No.37), the policies of enterprises and units implementing natural forest resources protection project, such as property tax and urban land use tax, will be implemented before 2010/23/kloc-0. Imported self-use equipment belonging to the national industrial structure adjustment guidance catalogue encouraged investment projects shall be exempted from import duties and import value-added tax, except for the goods listed in the State Council [1997] No.37 Document Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects. Encourage qualified forestry enterprises to "go global" and give support in terms of capital and credit. The relevant tax policies of the state have been adjusted and changed, and the forestry industry has been implemented according to the new tax policy.

38. Improve and implement the state's support policies for key leading forestry enterprises. Encourage forestry enterprises to improve their international market development capabilities, and all forestry enterprises that meet the direction and conditions for the use of funds for international market development of small and medium-sized enterprises will actively support them. Encourage national key forestry leading enterprises to use the capital market to raise funds to expand reproduction. Support qualified key leading enterprises to be listed on the domestic capital market.

39. The State actively supports the construction of fast-growing and high-yield forests, timber forests with rare species for domestic construction, and forest fire prevention, biological disaster prevention, protection and utilization of forest germplasm resources, breeding, propagation, popularization and use of improved forest varieties. Combined with the implementation of the revitalization strategy of the old industrial base in Northeast China, the adjustment of forest industry and the development of leading forestry enterprises in the state-owned forest areas in Northeast China and Inner Mongolia are given policy inclination.

40. Reform the management mode of afforestation funds, rationally formulate the collection standards of afforestation funds, and gradually return them to forestry producers and operators for the development of forestry production. The resulting funding gap of grass-roots forestry management units will be included in the fiscal budget. Explore and study the establishment of forestry trust fund system.

4 1. Policy banks should actively provide financial services in line with forestry characteristics within their business scope, appropriately extend the term of forestry loans, and actively support forestry projects. According to the different growth cycles of trees in the south and the north, the loan period of China Development Bank for fast-growing and high-yield forest and industrial raw material forest base construction projects is 12 ~ 20 years; The cultivation of precious tree species depends on the actual situation; For planting, breeding and processing projects such as economic forests, the loan period is 10 ~ 15 years. The loan period of China Agricultural Development Bank to leading enterprises in forestry industrialization is generally 1 ~ 5 years, and the longest is 8 years. Loans for planting, breeding and processing projects such as fast-growing and high-yield timber forests, industrial raw material forests and economic forests are generally 5 years, and the longest is 10 year. The specific loan term can also be determined through consultation with the enterprise according to the actual situation of the project. Considering the long production cycle of forest trees, the grace period of loans can be appropriately extended, which is determined by banks and enterprises according to the actual situation. The specific loan period of forestry loans of commercial banks should be determined through consultation with enterprises according to the actual situation of the project.

42. Study and establish a micro-credit and small forestry enterprise loan support mechanism for individual forest farmers and forestry workers. Appropriately relax the loan conditions, simplify the loan procedures, and actively carry out financing business with various credit models that meet the characteristics of the forestry industry, including forest right mortgage loans.

43. Increase discount support. In accordance with the relevant provisions, the central government gives interest subsidies to the loan projects for planting, breeding and processing of forest products of leading forestry enterprises, the loan projects for industrial raw materials forests created by various economic entities, the loan projects for comprehensive development in mountainous areas, the loan projects for diversified operations of forest farms (nurseries) and forest industry enterprises, and the loan projects for forestry resources development of forest farmers and forestry workers. The discount interest funds from the capital construction loan of the central government will give appropriate support to the construction of fast-growing and high-yield forest bases with a total investment of more than 50 million yuan and natural forest resources protection projects with a total investment of more than 30 million yuan. Local governments should give appropriate support according to the actual situation.

44. Actively play the role of credit guarantee institutions, explore the establishment of various forms of forestry credit guarantee mechanisms, and governments at all levels should support forestry guarantee work according to local conditions.

45. Actively study and explore the establishment of a government-supported forestry insurance mechanism. In conjunction with relevant departments, we will study and carry out pilot work of premium subsidies for forestry planting and aquaculture insurance by governments at all levels to reduce the cost of forestry insurance and enhance the anti-risk ability of forestry industrial projects.

46. Establish a trading platform for the circulation of the right to use forests, trees and woodlands to promote the circulation of the right to use forests, trees and woodlands. Forestry loan borrowers are encouraged to apply for loans from banks with the right to use forests, trees and woodlands as collateral, and the registration method of forest resource assets mortgage is implemented.

47. In accordance with the requirements of the market economy system and classified management, improve the management system of forest resources harvesting, and further liberalize the harvesting management of artificial commercial forests, especially industrial raw material forests according to law. The cutting quota and cutting age shall be determined according to the forest management plan prepared by the operators according to law, and their management autonomy and forest disposal rights shall be fully guaranteed.

48. Strengthen scientific and technological support for industrial development, and support scientific research, technological development, achievement transformation, pilot test and popularization of emerging industries. Encourage the development of high-tech industries mainly based on bio-industry, promote scientific and technological innovation of enterprises and promote the integration of Industry-University-Research; And actively introduce advanced technology and production technology, and vigorously promote practical technology and scientific and technological achievements.