Abstract: The forestry and grass authorities of the people's governments at or above the county level shall, based on local conditions, formulate special plans for forest land protection and utilization, which is the responsibility assigned to the forestry authorities by the Forest Law. The county-level forest land protection and utilization plan is a detailed implementation of the relevant planning requirements of the higher-level government by the local government. The quality of its preparation is directly related to the development of the forest and grass industry in a county in the future, and the quality of its preparation mainly depends on whether the focus and difficulties of the preparation are grasped. On the basis of summarizing the key points and analyzing the difficulties of county-level units in formulating a new round of forest land protection and utilization plans, this article proposes strategies to grasp the key points and cope with the difficulties, in order to provide reference for county-level units in formulating a new round of forest land protection and utilization plans.