The afforestation fund shall be approved according to the highest income of 65,438+00% of the sales income of forest products, and the specific collection standards shall be approved by the provinces, autonomous regions and municipalities directly under the Central Government in consideration of the economic affordability of forestry production and business units and individuals. Conditional areas can set the collection standard of afforestation fund to zero.

Second, analysis

The Notice on Cancellation, Suspension and Integration of Some Government Fund Projects reduces the collection standard of afforestation funds to zero. After the fund collection standard is reduced to zero, the normal development of local forest resources cultivation, protection and management will be ensured by increasing the balanced transfer payment from the central government, the forestry subsidy funds from the central government and the local financial budget guarantee. If the accounting of logging units and individuals is not perfect and cannot provide accurate sales information, the sales income of forest products shall be calculated and determined according to the average sales price of similar local forest products and the actual sales quantity of forest products approved by the competent forestry department jointly with relevant departments.

Third, how to collect the afforestation fund?

Afforestation fund is levied in the sales of forest products. Forest products produced for personal use or directly used for processing shall be collected in the link of transfer and use. The competent forestry authorities shall not repeatedly levy afforestation funds when selling forest products for many times. Units and individuals importing forest trees shall not levy afforestation funds. It is strictly forbidden to charge any fees other than the afforestation fund. Rural residents are exempted from afforestation funds when they cut scattered trees owned by individuals on private plots and in front of and behind houses.