Cutting and selling strips (including willow, Sophora japonica, Vitex negundo, apricot and other shrub strips) shall be paid to the afforestation fund at 5% of the actual sales income. Article 6 All kinds of wood processing plants in state-owned forest farms, townships (towns) and villages and individuals engaged in wood processing industry use self-produced wood (including strips) to process and sell finished and semi-finished wood (strips) and convert them into logs (strips), and pay the afforestation fund at 15% of the sales price of logs (strips). Seventh factories, institutions, schools and other enterprises and individuals. (a) the use of factories, courtyards, courtyards and roadside, riverside, village, residential planting trees for their own use, shall be exempted from afforestation fund; Foreign sales, according to the actual sales income of fifteen percent from the afforestation fund. Article 8 Compensation fees obtained from the collection of state-owned, collective and individual forests (including woodlands) shall be paid to the local afforestation fund collection and management department according to 20% of the total amount, and shall be included in the income of the afforestation fund; The remaining 80% is reserved for the requisitioned. Among them, state-owned and collective units should include it in the change fund of "afforestation" for special purposes. Ninth where the forestry department seized illegal logging and illegal logging confiscated according to law, the price and compensation shall be retained by the forestry department for afforestation fund income. Chapter III Collection Agencies Article 10 The city, county and district shall establish and improve the collection and management agencies of afforestation funds, and provide full-time personnel according to the establishment. The afforestation fund collection and management station implements independent accounting, is a self-supporting institution, and is subordinate to the leaders of forestry departments at all levels. Eleventh afforestation funds collected by the afforestation fund collection and management stations at all levels, other departments, units and individuals shall not be levied. Afforestation fund collectors shall show their certificates when performing the collection task. Afforestation fund collectors have the right to check the financial accounts and sales documents of the expropriated units, and the expropriated units shall not refuse to check. Chapter IV Scope of Use Article 12 The afforestation fund levied on cutting and selling state-owned trees is a state-owned forest afforestation fund, which is used to pay for cutting land, forest cleaning, regeneration, afforestation, afforestation and forest protection in state-owned forest areas. The part used for capital construction should be included in the capital construction plan and submitted for approval according to the capital construction management procedures. Article 13 The afforestation fund levied by the collective and individual for cutting and selling trees is a collective afforestation fund, which is used for expenses such as regeneration of collective forest cutting land, large-scale afforestation, afforestation, cooperative forest protection, subsidies for collective and individual seedlings and afforestation tools in villages and towns. The township and village that pay the afforestation fund can give priority to the use of the fund. Fourteenth townships, villages and individuals need afforestation fund subsidies, after inspection and acceptance by the competent department, should be given appropriate support according to the quantity and quality of afforestation. Fifteenth banks at all levels to lend special funds for forestry production, because of the long period of forestry production, it is indeed difficult to repay the interest, the afforestation fund can give full discount or half discount, but the results of afforestation must meet the national standards. Article 16 The personnel expenses, medical expenses, welfare expenses, expenses and subsidies for vehicles and medicines of the afforestation fund collection and management institution shall be paid from the afforestation funds retained at all levels. Seventeenth forestry departments at all levels, set aside five percent from the afforestation fund, for the development of forestry science and technology education at all levels and publicity and reward fees. Don't overspend, the savings can be carried forward to the next year. Chapter v fund management article 18 establish and improve the post responsibility system and reward and punishment system for the management personnel of afforestation fund collection. Collection personnel should conscientiously implement the provisions of the afforestation fund collection, be impartial and law-abiding, and not engage in malpractices for personal gain. Tax collectors who have made great contributions can be rewarded, and the bonus will be partly solved by the city, county and district greening funds. Nineteenth units or individuals who are in arrears with the afforestation fund shall pay a late fee of 3/1000 per day according to the application amount; Those who resort to fraud, conceal or deliberately refuse to pay shall be fined one to two times the amount of the application. Fine income turned over to the finance at the same level. Twentieth city, county, district afforestation fund distribution ratio: 70% of the afforestation fund collected by state-owned forests and state-owned units, and 30% of the county; Collective forest and afforestation fund 10% collected by collective units and individuals, and 90% in counties and districts.
County, district afforestation fund collection management station, at the end of each quarter will be collected afforestation fund in accordance with the provisions of the proportion turned over to the municipal competent department. Failure to pay at the end of the year is regarded as arrears.