(a) funds allocated by the central and local governments to forestry institutions at all levels of forestry departments.
(two) the central and local finance allocated to forestry departments at all levels included in the "forestry fees" forestry special funds. Does not include the forestry funds included in the "rural afforestation and forest protection subsidies" and "comprehensive agricultural development expenditure".
(three) the administrative fees of the forestry system that are included in the management of the financial department, excluding the afforestation fund.
(four) the self-owned funds of the forestry department and the income obtained from the paid service and comprehensive operation of forestry institutions are used to make up for the shortage of forestry fees.
Finance and forestry departments at all levels should mobilize the enthusiasm of all parties and raise funds in various ways to ensure the development of forestry. Article 4 The competent forestry authorities and forestry institutions shall make rational use of funds in accordance with the principle of "overall consideration, acting according to one's abilities, and being thrifty" to maximize the benefit of funds. Article 5 According to the requirements of the tax-sharing financial system and the principle of "separation of financial power and administrative power", forestry expenses shall be arranged by the financial and forestry authorities at all levels according to the tasks of forestry work at all levels. The forestry department to carry out paid services with its own funds and forestry institutions, comprehensive operating income to make up for the lack of forestry fees, but also in accordance with the relevant provisions of the financial budget at the same level. Article 6 The business funds of forestry institutions refer to personnel funds, public funds and business funds. Financial departments at all levels and forestry departments are used for forestry institutions that are included in the budget management, such as state-owned forest farms, nurseries, forestry workstations, forestry seedling stations, forestry technology extension stations, forestry survey, planning and design institutes, forestry secondary specialized schools, nature reserves, forest pest control stations, etc. Article 7 Special funds for forestry refer to funds with specific purposes arranged by financial departments at all levels and forestry departments to complete forestry tasks. According to the content of forestry tasks, it can be divided into:
(1) Technology and improved variety promotion fee: mainly including technology promotion fee, improved variety promotion fee, state-owned nursery support production fund, etc.
(2) Forest resources protection fees: mainly including forest resources investigation funds, forest fire prevention funds, aviation forest protection funds, subsidies for setting up border forest fire isolation belts, forest pest control funds, wetland protection funds, import and export funds for introducing endangered species, wildlife investigation and protection funds, etc.
(3) funds for sand prevention and control: mainly including funds for sand prevention and control, discount loans for sand control, funds for desert census, etc.
(4) Subsidies for key afforestation projects: mainly including subsidies for the construction of four major shelterbelts, subsidies for aerial seeding afforestation experiments, subsidies for pilot projects of firewood forests, and interest subsidies for forestry projects.
(5) Other special funds: mainly including forestry propaganda, cadre training, discount loans for comprehensive development in mountainous areas, etc. Article 8 The scope of use of public funds of forestry institutions:
(1) Personnel funds: the basic salary, supplementary salary, other salaries, employee welfare funds, subsidies and other expenses used by forestry institutions for on-the-job employees.
(2) Business expenses: expenses incurred by forestry institutions in carrying out business work, such as data printing expenses, materials expenses, tools and equipment purchase expenses, teaching experiment expenses, production practice expenses, mountain patrol protection expenses, planning and design expenses, etc.
(3) Public funds: official expenses, equipment purchase expenses, repair expenses and other expenses used by forestry institutions for normal operation.
(4) Social security fee: used for the retirement pension paid to retirees, various social insurance premiums paid, housing accumulation fund and other expenses.
(5) Other funds: forestry institutions use other necessary personnel organization funds other than the above four items. Article 9 The scope of use of special forestry funds:
(1) Technology popularization funds: the expenses for introducing and popularizing advanced technologies in forestry production at home and abroad, such as introduction fees, data fees, trial and demonstration fees, popularization fees, special technical training fees, etc.
(2) Funds for the promotion of improved varieties: introduction fee, transportation fee, quarantine fee, test fee, breeding fee, seed and seedling fee, material fee, popularization and application fee, special technical training fee, subsidy for seedling production base, etc.
(3) State-owned nursery support production funds: used to support state-owned nurseries that have the production conditions for cultivating high-quality seedlings, are suitable for applying scientific and technological achievements in seedling raising, popularize new technologies, and have difficulties in capital turnover, and give subsidies when producing seedlings.
(4) Forest resources survey funds: forest resources survey planning and design fees, survey and design fees, mapping fees, tools and equipment purchase fees, data access fees, inspection and acceptance fees, data collection and printing fees, etc.
(5) Forest fire prevention expenses: expenses for fighting and patrolling forest fires, such as fighting expenses, transportation expenses, fire equipment purchase expenses, fire report expenses, post and telecommunications expenses, emergency repair expenses of temporary fire isolation belt, fire satellite monitoring operation expenses, fire helmet clothing expenses, rental expenses, etc.
(6) Aviation forest protection funds: funds used for aviation forest protection, such as flight fees and employment fees.
(7) Subsidies for setting up forest fire barriers in border areas: used for fuel costs, mechanical spare parts, wages of temporary workers, etc. It is necessary to set up forest fire barriers in border areas.
(8) Wetland protection funds: used for the investigation, planning and protection of wetlands.
(9) Endangered species introduction funds: import fees, training fees and other expenses for introducing rare and endangered terrestrial wild animals.
(10) Wildlife investigation and protection funds: for terrestrial wildlife investigation and census fees, ambulance protection fees, ambulance equipment purchase fees, medicine fees, transportation fees, feed fees, patrol contract fees, wildlife case investigation fees, feeding fees, nursing fees, introduction fees, quarantine fees, post and telecommunications fees, employment fees, wildlife accident compensation fees, etc.
(1 1) Forest pest control funds: used for monitoring fees, forecasting fees, control fees, information printing fees, control equipment purchase fees, medicine fees, transportation fees, control technology training fees, etc.
(12) General survey funds for desertification control: planning and design fees, seed and seedling fees, quarantine fees, transportation fees, data fees, equipment purchase fees, satellite remote sensing test fees, picture production fees, experimental demonstration fees, technology promotion fees, technical training fees and other desertification control fees.
(thirteen) financial discount funds for sand control loans: sand control discount loan subsidies.
(14) Four major shelter forest construction subsidies: seedling fee, transportation fee, quarantine fee, purchase fee of tools and equipment, storage lease fee, land preparation and afforestation fee, tending management fee, technical training fee, etc. It is used for the construction of shelterbelts in the "Three Norths", coastal areas, the middle and upper reaches of the Yangtze River and plain greening.
(15) Subsidies for afforestation by aerial seeding: seed fee, quarantine fee, transportation fee, planning and design fee, flight fee, construction fee, purchase fee, current management fee, etc. Used for aerial seeding afforestation.
(16) Subsidy funds for firewood forest pilot: used for expenses such as seedling fees, quarantine fees, transportation fees, storage lease fees, land preparation and afforestation fees, tending management fees, technical training fees, etc. of firewood forest pilot units.
(17) Financial discount funds for forestry project loans: discount subsidies for forestry project loans.
(18) Forestry publicity expenses: printing expenses, paper expenses, typesetting expenses, TV news interview expenses, production expenses, materials expenses, etc. Used to carry out forestry publicity and reporting.
(nineteen) cadre training funds: subsidies for teaching materials, materials, internship fees, transportation fees and other expenses for the training of cadres and professional posts in the forestry system.
(twenty) financial discount funds for comprehensive development in mountainous areas: discount loan subsidies for comprehensive development in mountainous areas.
(twenty-one) other funds: other forestry special funds not included in the above projects.