Under the Clean Development Mechanism of the Kyoto Protocol, the study discussed the viewpoints of industries of carbon emission reduction by afforestation and proposing government policy suggestions. By in-depth interviews, the study surveyed 8 companies with characterics of the higher carbon emission, more involving afforestation, or related forest products industries. The results show that the Taiwan industries would be not interested in purchase of forest carbon offsets. since the calculation of definition of carbon emission reduction by afforestation over the worldwide is not clear, The possible reasons are including the lack of afforestation area, the less carbon credits from afforestation, and lack of pragmatic government policy system. In industries' opinion, investing oversea afforestation is a considerable option of carbon emission reduction. The research recommends that the government should aggressively build the operational mechanism of forest carbon sink to cope with the international forest carbon trading market in the future.