<p class="artview_intr"> <span style="font-size: 14px"><span style="font-family: arial, helvetica, sans-serif"><strong style="padding-bottom: 0px; text-transform: none; white-space: normal; color: #333333; word-spacing: 0px; padding-top: 0px"><span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">国有森林资源资产占有单位有下列情形之一的，应当进行资产评估：</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（一）森林资源资产转让、置换；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（二）森林资源资产出资进行中外合资或者合作；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（三）森林资源资产出资进行股份经营或者联营；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（四）森林资源资产从事租赁经营；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（五）森林资源资产抵押贷款、担保或偿还债务；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（六）收购非国有森林资源资产；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（七）涉及森林资源资产诉讼;</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（八）法律、法规规定需要进行评估的其他情形。</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">森林资源资产有下列情形之一的，可根据需要进行评估：</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（一）因自然灾害造成森林资源资产损失；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（二）盗伐、滥伐、乱批滥占林地人为造成森林资源资产损失；</span><br style="padding-bottom: 0px; widows: 2; text-transform: none; background-color: #ffffff; text-indent: 0px; margin: 0px; padding-left: 0px; padding-right: 0px; font: 12px/18px 'Microsoft YaHei', 寰蒋闆呴粦, 'Microsoft JhengHei', 瀹嬩綋; white-space: normal; orphans: 2; letter-spacing: normal; color: #333333; word-spacing: 0px; padding-top: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" /> <span style="line-height: 18px; widows: 2; text-transform: none; background-color: #ffffff; font-variant: normal; font-style: normal; text-indent: 0px; display: inline !important; white-space: normal; orphans: 2; float: none; letter-spacing: normal; color: #333333; font-weight: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px">（三）占有单位要求评估。</span></strong></span></span></p>