龙江森工集团深入践行"两山"理念，紧扣黑龙江省"4567"现代化产业体系建设要求，牢牢把握"生态产 业化、产业生态化"导向，构建起涵盖传统产业升级、新质生产力培育、碳汇经济发展的多元化生态产 业矩阵，让广袤林区的生态优势持续转化为发展优势，为谱写中国式现代化黑龙江篇章注入强劲森工力 量。 传统产业升级激活绿色发展引擎 龙江森工集团立足6.58万平方公里施业区的资源禀赋，通过强链补链延链、优化产业结构，不断夯实传 统产业发展根基，让传统产业在生态赋能下焕发新活力，充分释放林区得天独厚的生态优势。 营林绿化产业持续领跑，龙江森工集团以"一网二库四园百圃"建设工程为重要载体，建成标准化苗圃 100处，在圃苗木突破2亿株，着力打造全国最大国有苗圃集群；森林农业稳步提质，黑土地保护成效显 著，2025年林区粮食总产量突破31亿斤，为黑龙江当好国家粮食安全"压舱石"作出了森工贡献；建设标 准化高端特色果蔬大棚，打造"寒地龙果"示范基地，为全省"菜篮子""果园子"工程添砖加瓦；森林食品 产业提档升级，聚焦原生态、无污染特性，落实"一局一品""一场一品"战略，开发出12大类160多个品 种的产品，通过参加哈尔滨国际经济贸易洽 ...

Core Viewpoint - The article discusses tax incentives aimed at promoting the development of rural specialty industries and the circular economy in agriculture, specifically through a VAT refund policy for certain resource utilization products made from agricultural by-products [2][7]. Summary by Sections Tax Incentives for Resource Utilization - A VAT refund of 90% is applicable for products made from specific agricultural by-products such as straw, corn cobs, and other residual materials [2]. - Eligible products include fiberboard, particleboard, biochar, activated carbon, and various sugars and alcohols derived from these materials [2]. Conditions for Enjoying Tax Benefits - Taxpayers must obtain VAT invoices from sellers when purchasing recycled resources domestically, or appropriate customs documentation when importing [3][4]. - A detailed record of recycled resource purchases must be maintained, including supplier information and transaction details [5]. - The products sold must not fall under categories deemed as eliminated or restricted by relevant regulatory bodies [5]. Compliance and Restrictions - Taxpayers must not have received administrative penalties for environmental violations or tax law violations in the six months prior to applying for the VAT refund [6]. - The raw materials used must consist of at least 95% of the specified resources to qualify for the tax incentives [7].