Units and individuals engaged in the production, operation and management of forest chemical products, forest by-products and wood and bamboo fuels. Article 3 Afforestation funds and maintenance fees (formerly known as change funds, the same below) are special funds approved by the state for cultivating, protecting and developing forest resources and maintaining forestry reproduction. It must be strictly collected, managed and used, and the way of use must not be changed.
Afforestation funds and maintenance fees shall be collected by the provincial forestry authorities, and entrusted to the local (city) and county (city, district) forestry authorities to collect them. Article 4 The collection scope of afforestation funds and maintenance fees:
(a) Logs, logs, small materials for various purposes, old house timber and commercial fuelwood with a service life of less than five years in forest areas;
(2) Phyllostachys pubescens, Phyllostachys pubescens and other miscellaneous bamboos;
(3) Wood and bamboo products and semi-finished products such as plates, sawn timber, charcoal, sawdust, bamboo pulp, bamboo chips and bamboo chopsticks;
(4) Bamboo shoots (including various bamboo products, rosin, activated carbon and other wood and bamboo products) are used as raw materials;
Wood, bamboo and its products and semi-finished products purchased from outside the province, where the origin does not levy afforestation funds and maintenance fees, shall be levied according to these measures. Fifth organs, schools, military units, enterprises, institutions and individuals in the scattered open space in front of the house (excluding hilly land and responsibility mountain) to cut wood and bamboo, firewood and charcoal for their own use, shall be exempted from afforestation funds and maintenance fees.
No unit or individual may arbitrarily reduce or exempt the afforestation fund and maintenance fee. Unless otherwise provided by laws, regulations and the provincial people's government, such provisions shall prevail. Article 6 The competent forestry authorities of prefectures (cities) and counties (cities, districts) shall collect afforestation funds and maintenance fees in accordance with the following provisions, and shall not raise the collection standards without authorization.
(1) Wood and bamboo operated by state-owned forest enterprises, forest farms, reclamation farms and other enterprises and institutions (including Lianshan Farm) and wood and bamboo distributed by approved and registered wood and bamboo business units shall be assessed at 20% of the first sales price or the first sales price after acquisition (including afforestation fund 12% and maintenance fee of 8%).
(2) The wood and bamboo directly sold by rural collective forest farms and forest farmers to users or the wood and bamboo market, and the wood and bamboo entrusted by state-owned wood and bamboo business units are assessed at 25% of the first transaction price (including 65,438+05% of the afforestation fund and 65,438+00% of the maintenance fee).
(three) wood and bamboo products and semi-finished products are converted into logs and bamboo according to the prescribed standards. The specific conversion standard shall be formulated separately by the provincial price department and the provincial forestry department. Article 7 The afforestation fund and maintenance fee shall be paid by the buyer in the sales link, and the timber for personal use may be paid by the user when receiving the cutting license. Eighth plan fixed afforestation fund, the proportion of maintenance fees at all levels:
(a) collective (including individuals) forest afforestation funds and maintenance fees, the use ratio of provinces, prefectures (cities) and counties (cities, districts) is 2: 2: 6.
(2) The state-owned forest afforestation maintenance fee is divided into two parts: 2: 1: 1: 6.
(three) 40% of the provincial division, according to the annual plan for the use of forestry construction projects allocated to the land (city), county (city, district). Among them, priority is given to local matching funds for national forestry construction projects. Article 9 The use of afforestation funds can be divided into productive expenditures and unproductive expenditures.
(1) Productive expenditure items include afforestation, seedling raising, introduction and breeding of improved varieties, tending of young and middle-aged forests, closing hillsides to facilitate afforestation, afforestation planning, design and acceptance, regeneration of cutting land, supporting facilities and equipment for forestry production, discount on forest loans, forest resource management, forest pest control, forest fire prevention, forestry science and education, and subsidies for popularization of scientific and technological achievements.
(2) Non-productive expenditure items include various professional conference fees, special report printing fees, professional forest protection personnel and forestry management personnel fees, equipment and facilities purchase and maintenance fees, collection and management business fees, etc.
The production expenditure of the afforestation fund shall not be less than 70% of the total expenditure of the afforestation fund at the corresponding level, and it shall be divided into parts at the provincial level, and the production expenditure of the afforestation fund shall not be less than 80%. Tenth road maintenance fees are mainly used for expanding forestry reproduction, forest road extension and maintenance, flood control and security engineering, equipment renewal and technical transformation, technological innovation, new product development, housing maintenance and construction and other projects. Eleventh afforestation funds, capital construction maintenance fees, should be included in the basic construction plan at the same level, the project in accordance with the basic construction approval authority reported to the planning department for approval. Twelfth afforestation funds, maintenance fees in accordance with the principles of first collection and then supporting, living within our means and forest cultivation, according to the plan and regulations earmarked. Management to implement two lines of revenue and expenditure, income paid in full to the same level of extra-budgetary accounts management, expenditure in accordance with the same level of financial audit agreed to the payment plan allocation and use.
The balance of income and expenditure of afforestation fund and maintenance fee in that year can be carried forward to the next year. Thirteenth afforestation funds, maintenance fees to implement the revenue and expenditure plan management system. The provincial forestry authorities shall reach the local (city) forestry authorities at the end of February each year, and the local (city) forestry authorities shall decompose the payment plan to reach grassroots units such as counties (cities, districts) and fields before the end of March; The plan for the use of funds shall be prepared by the competent forestry department according to the scope of the use of funds, reported to the finance department at the same level for examination and approval, and reported to the forestry and finance department at the next higher level for the record.
The final accounts of afforestation funds and maintenance fees are compiled step by step according to the affiliation. The final accounts prepared by the competent forestry departments at all levels shall be submitted to the finance department at the same level.