Article 2 Units and individuals that cut trees shall pay the afforestation fund in accordance with the provisions of these Measures.
Article 3 The afforestation fund shall be levied at a maximum of 10% of the sales revenue of forest products, and the specific collection standard shall be determined by the provinces, autonomous regions and municipalities directly under the Central Government in combination with the economic affordability of forestry production and operation units and individuals. Conditional areas can set the collection standard of afforestation fund to zero.
Article 4 The sales revenue of forest products shall be determined according to the following principles:
(a) the units and individuals that cut trees have sound accounting and can accurately provide sales information, which shall be determined according to the actual sales income of forest products.
(2) If the accounting of units and individuals who cut trees 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.
(3) Where units and individuals that cut trees produce forest products for their own use or directly use them for processing, 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 consumption of forest products approved by the competent forestry authorities jointly with relevant departments.
Forest products refer to wood and bamboo, excluding forest by-products, economic forest products and other forest products.
Article 5 The afforestation fund paid by units and individuals who cut trees shall be collected by local forestry authorities at or above the county level according to their management authority.
Article 6 The afforestation fund shall be collected in the sales link 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.
Seventh rural residents cutting private plots and scattered trees owned by individuals in front of the house are exempted from afforestation funds.
Eighth local forestry authorities at or above the county level shall collect afforestation funds and use the bills uniformly printed by the financial departments of all provinces, autonomous regions and municipalities directly under the central government.
Article 9 The afforestation funds collected by local forestry authorities at or above the county level shall be turned over to the local treasury at the same level in full, and the specific payment methods shall be implemented in accordance with the provisions of local financial departments.
Article 10 The income of afforestation fund is classified as 103 "non-tax income", 0/kloc-0 "government fund income" and 35 "afforestation fund income".
Eleventh afforestation funds are earmarked for the cultivation, protection and management of forest resources. The scope of application includes: seedling raising, afforestation, forest tending, forest pest control, forest fire prevention and fighting, forest resource monitoring, forestry technology popularization, forest road maintenance, related infrastructure construction and equipment purchase. No unit or individual may intercept it or use it for other purposes.
Twelfth forestry administrative funds shall be allocated by the financial department at the same level through the departmental budget, and shall not be charged from the afforestation fund.
Thirteenth local forestry authorities at or above the county level shall, in accordance with the provisions, prepare the budget of the afforestation fund and report it to the financial department at the same level for examination and approval. The financial department shall, according to the needs of the local forestry authorities at or above the county level to carry out the cultivation, protection and management of forest resources, verify the expenditure budget of the afforestation fund.
Fourteenth afforestation funds should be used in strict accordance with the budget arrangements, the implementation of earmarking, year-end balance carried forward to the next year to continue to use.
The afforestation fund shall be paid in accordance with the relevant provisions of the financial treasury management system.
Article 15 Expenditure of afforestation fund is listed as 2 13 "Agriculture, Forestry and Water Affairs", 02 "Forestry" and 29 "Expenditure of afforestation fund" in the Classification Table of Government Revenue and Expenditure.
Article 16 The raising, use and management of afforestation funds shall be subject to the supervision and inspection of finance, auditing and the competent forestry authorities at higher levels.
Article 17 Units and responsible persons who violate these regulations by over-levying, reducing, postponing, stopping levying, or occupying, intercepting or misappropriating afforestation funds shall be punished or given administrative sanctions in accordance with the Regulations on Penalties and Punishment for Financial Violations (Order No.427 of the State Council) and the Interim Provisions on Administrative Punishment for Violation of Administrative Fees and Confiscation of Revenue and Expenditure (Order No.28 of the State Council).
Eighteenth state-owned forest industry enterprises in Heilongjiang, Jilin and Inner Mongolia still use their own afforestation funds according to the existing regulations, and are exempt from the competent forestry authorities. The management policy of afforestation fund of Daxinganling Forestry Group Company shall be formulated separately.
Article 19 The extraction, use and management of the afforestation fund in the self-operated timber forest base of coal mining enterprises shall still be carried out according to the provisions of the Notice on Issuing the Management Measures for Afforestation Fees and Afforestation Funds of Coal Mining Enterprises ([86] Coal Finance No.69) issued by the former Ministry of Coal and the Ministry of Finance.
Twentieth provinces, autonomous regions and municipalities directly under the central government shall formulate specific implementation measures according to these measures and report them to the Ministry of Finance and the State Forestry Administration for the record.
Article 21 These Measures shall be interpreted by the Ministry of Finance in consultation with the State Forestry Administration.
Article 22 These Measures shall be implemented as of July 6, 2009. Notice of the former Ministry of Agriculture and Forestry and the Ministry of Finance on Promulgating the Interim Measures for the Management of Afforestation Funds (Ministry of Agriculture and Forestry [72] No.52 (Plan), Caihang [72] No.250) and other relevant provisions on the management of Afforestation Funds are inconsistent with these measures, and shall be abolished.