五、与法人相关的林业关系税制特例。（一）造林费的摊销特例蓝色申报法人，且接受森林建设计划的森林所有者，在1983年4月1日至1996年3月31日期间，依据该造林计划，为营造森林而发生的造林费（种苗费、栽植费、补植费、平整土地费等），在计算林木事业年度所得额时，第一年可 Fifth, the legal system related to forestry tax special cases. (I) Amortization of Afforestation Expenses The blue-declaration legal entity and the forest owners who accept the forest construction plan shall, in accordance with the afforestation plan, take the initiative to create the forest during the period from April 1, 1983 to March 31, 1996 Of afforestation fee (seedling fee, planting fee, replanting fee, flat land fee, etc.). When calculating the annual income amount of tree business, the first year may be