"Three residues" refer to bamboo and wood processing residues (bark waste, sawdust-sawdust, wood shavings), logging residues and logging residues. These residues are all products of wood utilization, which are renewable resources and have the advantages of no pollution and recycling.

The background and significance of the comprehensive utilization of "three surpluses" are mainly manifested in the following aspects:

1. Background: With the transformation of artificial forest replacing natural forest as wood source, the intensive degree of forestry management is getting higher and higher, which creates conditions for the concentration, development and utilization of forestry residues. At the same time, in order to protect the ecological environment, the China Municipal Government has implemented a natural forest protection project and set a scientific and reasonable forest cutting quota. Commercial timber will be reduced by more than 1/3, and the annual gap will exceed 60 million m3, making the already tense contradiction between timber supply and demand more prominent. Therefore, "tapping the potential of wood substitution and developing the second generation forest resources" has become a top priority. Forestry "three residues" and wood "have the same root and homology", which has inherent advantages as a substitute resource for wood.

2. Significance: Wood is the main means of production and livelihood of human beings, and it is also a gap resource. Developing and utilizing small-diameter timber and its residues is one of the effective measures in this transitional period. Therefore, the comprehensive utilization of forestry "three wastes" is the need to alleviate the contradiction between wood supply and demand and protect the ecological environment, and it is also in line with the national sustainable development strategy.

In addition, some policies also support the comprehensive utilization of forestry "three surpluses". For example, on June 5438+1 October1day, 2006, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued a notice to continue to implement the tax authorities' policy of continuing to refund the value-added tax to the comprehensive utilization products produced and processed by taxpayers with wood "three scraps" and second-hand firewood as raw materials, and to return the "wood (bamboo) fiberboard, wood (bamboo) particleboard and joinery.

I hope the above information is helpful to you.