各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：为了加大对林业的扶持力度，促进林业生态建设，经国务院批准，现将有关林业税收政策问题通知如下：一、对森林抚育、低产林改造及更新采伐过程中生产的次加工材、小径材、薪 Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to increase support for forestry and promote forestry ecological construction, with the approval of the State Council, The tax issues related to forestry notice as follows: First, the forest tending, transformation of low-yield forest and the process of updating the production of secondary processing of timber, small diameter timber, pay