Discussion is made of problems and strategies in the implementation of the forestry carbon sink project in Guangyuan City after carrying out the field investigation of the first forestry carbon sink project of Sichuan Province-the project of forestation and reforestation on degraded land of Northwestern Sichuan in China that is jointly developed by Qingchuan County etc. and to the 133.33 hm2 national pilot forestation for carbon sink in Fenshui Village and Jindong Village,Dachao Township Lizhou District Guangyuan City,hearing opinions of persons in charge of municipal and district forestry bureau and bureau of parks and woods,village forestry station and professional cooperative organization as well as reviewing relevant domestic and foreign materials. The achievement is remarkable,but there are also quite a few problems. The forestry CDM project is hard to achieve economical benefit. The sense of carbon sink forestry has to be strengthened and the recognition is chaotic. There are also individual leaders or experts,who make irresponsible remarks or have inconsistent understanding,or simply consider that the fostered forest must be sold out or it must be forestation and reforestation project,or they can not distinguish carbon sink forestation with forestation of the common sense. Or they have vague recognition to the relationship between multifunction and multi-benefit of forest and carbon sink benefit, confuse forest's carbon storage with carbon sequestration,view carbon cycle statically and in isolation,simply consider that the carbon is released after the forest is felled,so carbon is irrelevant to forest. Relevant international and domestic systems need to be perfected. The low carbon research involves not only natural science,but also social science such as ecology,economics and science of law. It is also closely related to rights and interests of relevant international and domestic bodies. The benefit of new carbon sink forest has yet to be revealed. Guangyuan is an underdeveloped region,the risk of early cost of CDM is large and some issues have to be further researched and promoted,e. g.