国家发展改革委、民政部、财政部发布关于进一步完善殡葬服务收费政策的通知。其中提到，安葬服务 基础项目包括生态安葬、政府举办的殡葬服务机构提供的骨灰格位安葬。各地对树葬等不保留骨灰和土 葬区遗体深埋不留坟头等生态安葬按规定给予适当奖补，因安葬成本过高确需收费的，可适当收取生态 安葬费。以墓穴形式安葬骨灰或遗体的，可收取墓位使用费和维护管理费；以格位形式安葬骨灰的，可 收取格位使用费和维护管理费。其中，墓位使用费为墓穴租用、墓碑等 建筑工料、安葬服务等发生的 费用；格位使用费为格位租用、建筑工料等相关费用；维护管理费为日常维护、清扫、修补、管理等发 生的费用。除上述收费外，殡葬服务机构不得收取其他与安葬相关的费用。 ...

国家发展改革委、民政部、财政部发布关于进一步完善殡葬服务收费政策的通知。其中提到，安葬服务 基础项目包括生态安葬、政府举办的殡葬服务机构提供的骨灰格位安葬。各地对树葬等不保留骨灰和土 葬区遗体深埋不留坟头等生态安葬按规定给予适当奖补，因安葬成本过高确需收费的，可适当收取生态 安葬费。以墓穴形式安葬骨灰或遗体的，可收取墓位使用费和维护管理费；以格位形式安葬骨灰的，可 收取格位使用费和维护管理费。其中，墓位使用费为墓穴租用、墓碑等建筑工料、安葬服务等发生的费 用；格位使用费为格位租用、建筑工料等相关费用；维护管理费为日常维护、清扫、修补、管理等发生 的费用。除上述收费外，殡葬服务机构不得收取其他与安葬相关的费用。 国家发展改革委 民政部 财政部关于进一步完善殡葬服务收费政策的通知 发改价格〔2026〕108号 二、明确殡葬服务收费标准制定原则 制定殡仪服务和安葬服务项目的政府指导价坚持公益性定位，基准收费标准在成本监审或调查的基础 上，以扣除政府补助、社会无偿捐赠等后的成本为依据，按照补偿合理成本的原则制定，浮动幅度应综 合考虑当地经济发展水平、机构性质、服务类型、机构成本差异等因素制定；具体收费标准由殡葬服务 ...

Core Viewpoint - The article highlights the successful implementation of ecological burial practices in Jurong City, which aligns with national funeral reform initiatives aimed at resource conservation, ecological protection, and reducing burdens on families [1][2]. Group 1: Ecological Burial Practices - Jurong City has pioneered the use of forest land for ecological burial, utilizing a 20-acre provincial public welfare forest in Guhuang Village as a pilot site, creating a harmonious landscape where 5,000 burial sites are integrated into the forest [2][3]. - Since the establishment of the Guhuang Ecological Cultural Memorial Park in 2021, 135 old graves have been relocated, and 23 new graves have been established, significantly improving the village's environment and aesthetics [2][3]. Group 2: Community Engagement and Cultural Change - The village has leveraged community organizations to promote changes in funeral customs, with more residents opting for ecological burials, which are seen as both dignified and less burdensome [3][5]. - Innovative promotional strategies, including open days at ecological cemeteries and cultural events, have helped shift public perception towards accepting and choosing ecological burial options [5][6]. Group 3: Service Improvements and Financial Support - Jurong City has implemented a series of measures to alleviate the financial and logistical burdens associated with funerals, including the cancellation of 14 service fees and the reduction of prices for 7 services [4]. - A one-time subsidy of 1,000 yuan is provided to families choosing ecological burial methods, alongside the development of diverse ecological burial landscape options [4][5]. Group 4: Institutional Support and Long-term Sustainability - The city has integrated ecological burial practices into local regulations and community agreements, incentivizing civilized mourning and green memorial practices through a points management system [6].

Core Viewpoint - The funeral industry, particularly represented by Fushouyuan, is experiencing a significant downturn, with unprecedented losses and a sharp decline in average burial plot prices, indicating a shift in consumer behavior and market dynamics [2][20][21]. Financial Performance - Fushouyuan reported a revenue of approximately 611 million yuan in the first half of the year, a year-on-year decrease of 44.5%, and a net loss of 261 million yuan, marking its first loss since its IPO in 2013 [5][20]. - The average selling price of operational burial plots plummeted by 47.5% to 63,400 yuan per plot in the first half of 2025, compared to 120,000 yuan in the same period last year [21][22]. - The company sold 6,253 burial plots in the first half of 2025, down from 6,704 in the same period of 2024, indicating a simultaneous decline in both price and volume [22]. Market Dynamics - The Chinese funeral market is projected to grow to 4,114 billion yuan by 2026, despite the current challenges faced by major players like Fushouyuan [7]. - The average burial plot prices in major cities have reached high levels, with Beijing at approximately 83,100 yuan and Shanghai nearing 100,000 yuan [18]. - The industry is witnessing a shift towards alternative burial methods, such as sea burials and eco-burials, as younger generations redefine their views on death and funerals [28][29]. Strategic Responses - In response to the changing market conditions, Fushouyuan is promoting "pre-need contracts" to encourage customers to purchase burial plots in advance, although the number of contracts signed has decreased compared to the previous year [31]. - The company is also innovating with services like AI memorials and virtual representations of the deceased to adapt to evolving consumer preferences [31].