福建省财政厅、省林业厅最近制定出《危险性病虫害受害松树伐材税费免征管理办法》。办法规定,松树伐材享受免征税费的前提条件是:1、必须是在伐材享受免征税费的受害松树范围内;2、经县级以上森防部门出具 Fujian Provincial Department of Finance, the Provincial Forestry Department recently developed a “pest control pests damaged pine cut timber tax exemption management approach.” The Measures stipulate that the preconditions for the tax exemption for pines cutting timber are: 1. They must be within the scope of the affected pines where the cutting fee is exempted from taxes and levies; 2. They are issued by the forest defense department at or above the county level