Core Viewpoint - The straw industry in China is deeply integrated with agriculture, energy, chemicals, and building materials, forming various industrial chains that enhance rural employment and farmers' income while creating indirect economic value through the substitution of petrochemical and wood resources [2][10]. Market Policy - The Chinese government has implemented a series of policies to promote comprehensive utilization of straw, including subsidies, market construction, and incentive measures, providing a favorable policy environment for the development of the straw recycling and processing industry [2][10][12]. - Key policies include the "Air Quality Continuous Improvement Action Plan," which emphasizes the comprehensive utilization of straw and the prohibition of burning, aiming to stabilize the comprehensive utilization rate of straw above 86% [12][10]. Utilization Volume and Rate - The comprehensive utilization of straw in China is projected to increase from 555 million tons in 2024 to 647 million tons, with feed usage accounting for approximately 18.4%, raw material and substrate fields about 1.8%, edible fungus substrate around 2.3%, and fuel fields about 8.2% [2][10]. - The comprehensive utilization rate of straw is expected to rise from 77.7% in 2024 to 88.3%, with the market size growing from 147.63 billion yuan to 205.10 billion yuan [2][10]. Industry Chain - The straw industry chain in China consists of three levels: upstream resource supply and equipment manufacturing, midstream processing and technology conversion, and downstream diversified applications, moving towards scale, high value, and intelligence [13][14]. - The upstream includes straw resource sources, collection, storage, and machinery, while the midstream focuses on processing and technology conversion, leading to applications in agriculture, energy, building materials, and environmental protection [13][14]. Related Companies - Listed companies involved in the straw industry include Sierte (002538), Yili Group (600887), Huarui Agriculture (833462.NQ), Xuerong Biological (300511), Shouxiangu (603896), Disen Co. (300335), Changqing Group (002616), Sun Paper (002078), and Shengquan Group (605589) [2].

内容概要：秸秆行业与农业、能源、化工、建材等产业深度融合，形成"秸秆-饲料-养殖""秸秆-能源-工 业供热"等产业链条，不仅带动农村就业和农民增收，还能通过替代石化原料、木材资源创造间接经济 价值，近年来，国家出台一系列政策推动秸秆综合利用，各地方政府也纷纷推出补贴、交易市场建设、 积分激励等配套措施，为秸秆回收、加工、利用全产业链的发展提供了政策保障，在市场政策加持下， 我国秸杆综合利用市场快速发展，据统计，2024年我国秸杆综合利用量从2024年的5.55亿吨增至6.47亿 吨，其中，饲料使用约占18.4%，基料化、原料化领域约占1.8%，食用菌基料约占2.3%，燃料领域约占 8.2%。同年秸杆综合利用率从2024年的77.7%增至88.3%；秸杆综合利用市场规模从2024年的1476.3亿元 增至2050.99亿元。 相关上市企业：司尔特（002538）、伊利股份（600887）、华瑞农业（833462.NQ）、雪榕生物 （300511）、寿仙谷（603896）、迪森股份（300335）、长青集团（002616）、太阳纸业（002078）、 圣泉集团（605589） 相关企业：国能生物发电集团有限公司、 ...

Group 1 - The world's first large-scale catalytic conversion biochar carbonization furnace has been put into operation at Anhui Haofeng New Energy Technology Co., Ltd, representing a significant technological advancement in biochar production [1] - The carbonization furnace has a volume of 50 cubic meters and can process 10 to 15 tons of biomass per batch, achieving a biochar conversion rate of 78% at a carbonization temperature of only 220 degrees Celsius and a processing time of 30 minutes [1] - This new technology significantly reduces production costs and eliminates pollution during the production process, contrasting with traditional methods that require high temperatures above 700 degrees Celsius and have a conversion rate of only about 35% [1] Group 2 - China, being an agricultural powerhouse, has abundant biomass resources, and the efficient utilization of biomass for energy and resources is crucial for the country's energy strategy and achieving the "dual carbon" goals [2] - The biochar produced from this new device has a pure composition, and the reaction parameters can be adjusted to control the microstructure of the biochar, leading to the development of high-value carbon-based new materials such as high-purity graphite and high-energy-density lithium battery anodes [2]

Core Viewpoint - Longjiang Forest Industry Group is actively implementing the "Two Mountains" concept and aligning with the modernization industrial system requirements of Heilongjiang Province, focusing on the transformation of ecological advantages into development strengths, thereby contributing to China's modernization narrative in Heilongjiang [1] Group 1: Traditional Industry Upgrade - Longjiang Forest Industry Group leverages its resource endowment across a 65,800 square kilometer operational area to enhance traditional industries, optimizing the industrial structure and revitalizing traditional sectors through ecological empowerment [2] - The group has established 100 standardized nurseries, with over 200 million seedlings, aiming to create the largest state-owned nursery cluster in the country [2] - The total grain output in the forest area is projected to exceed 3.1 billion jin by 2025, contributing to national food security [2] - The group is developing high-end specialty vegetable greenhouses and a demonstration base for "Cold Land Dragon Fruit," supporting local agricultural initiatives [2] - Longjiang Forest Industry Group has upgraded its forest food industry, focusing on eco-friendly products, and has developed over 160 varieties through participation in various trade fairs [2] - The group is promoting a premium ice and snow tourism route, transforming cold resources into economic benefits [2] - The company is cultivating traditional Chinese medicine brands, becoming a significant distribution center for "Cold Land Dragon Medicine" [2] Group 2: New Quality Productivity - Longjiang Forest Industry Group emphasizes innovation, increasing its annual research funding from 10 million yuan with a growth rate of 10% to 20% by 2025, focusing on digital, intelligent, and ecological transformation [4] - The group has obtained 30 invention patents and 276 utility model patents by mid-2025, showcasing its commitment to innovation [4] - The company collaborates with Harbin Institute of Technology to develop a new type of backpack wind-powered fire extinguisher, achieving sales of over 3,960 units [4] - Longjiang Forest Industry Group is exploring the bio-economy by utilizing forest by-products and has established a partnership to focus on comprehensive utilization of forest residues [4][5] Group 3: Carbon Sink Economy - Longjiang Forest Industry Group is focusing on carbon sink functions of forests to achieve "dual carbon" goals, implementing ecosystem production value (GEP) accounting [6] - The group has developed a CCER forestry carbon sink project, monitoring 14,540.05 acres across multiple sites, and is exploring new carbon sequestration models [6][7] - The expected annual emission reduction is 4,074 tons, with a total reduction of over 162,900 tons over a 40-year period [7] - The company is expanding carbon sink applications and has signed a strategic cooperation agreement to innovate in carbon technology and urban transformation [7]

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].