According to the national agricultural land transformation subsidy policy, we learned that the standards for agricultural land transformation subsidy in 2019 are different in each region, and not all regions benefit from this subsidy.
In accordance with the reporting requirements of the National Agricultural Comprehensive Development Bureau, the amount of national subsidies for agricultural land transformation projects is calculated on a province-weighted average basis, and the investment in average tax capital per mu is within the limit of 1,500 yuan.
Government grants refer to free monetary assets or non-monetary assets that a business obtains from the government, but does not include capital invested by the government as the owner of the business.
Major government subsidies in China include tax cuts, research and development grants and policy grants.
Formal features
First, it's free. Freeness is the fundamental characteristic of government subsidies. The State therefore does not own the company and the company does not need to reimburse it in the future.
This characteristic distinguishes government subsidies from capital invested by the government as the owner of the business, public procurement and other bilateral and reciprocal economic activities between government and business.
Government grants generally come with certain conditions attached, which is not inconsistent with the free nature of government grants. This does not mean that the subsidies are paid, but that once the company has applied for government subsidies through legal procedures, it must follow the directive of thegovernment Use the grant for specified purposes.
The second is to obtain assets directly. Government grants are assets that businesses obtain directly from the government, including monetary and non-monetary assets, which constitute the company's income.
For example, businesses obtain subsidies from the government, taxes reimbursed by methods such as collection first and reimbursement (refund), collection and reimbursement, user rights of administratively allocated lands, natural forests of natural origin, etc. Economic support that does not involve the direct transfer of assets does not fall under public subsidy standards, such as state-business debt waivers, tax benefits other than tax refunds, such as direct tax reductions, exemptions, increase in deductions ftaxes, partial tax reductions. tax credits, etc.
Relevant provisions
Article 7 of the new “Accounting Standards for Business Enterprises” Government grants linked to assets must be recognized as deferred income and distributed equally over the life of usefulness of the assets concerned. . in current income. However, government subsidies measured in nominal amounts are directly included in current profits and losses.
Article 8 Revenue-related government subsidies shall be treated in the following situations: (1) If used to compensate the enterprise for relevant expenses or losses in a future period, they must be recognized as deferred revenue. and will be recognized after the accounting of the expenses concerned. During the period, it will be included in current income. (2) If used for compens the relevant expenses or losses incurred by the company, it is directly included in the current result. Under normal circumstances, it is not necessary to include it in the capital reserve.
This is a typical obstacle to continuous cultivation of soil. We take into account soil acidification, salinization, serious pathogen problems, crop growth and crops. growth caused by long-term continuous cultivation. A series of problems such as stunted growth, reduced quality and yield are called obstacles to continuous cultivation of the soil. It can be said that obstacles to continuous cultivation of soil are one of the most difficult problems faced by farmers. Because the obstacles to continuous cultivation have greatly deprived farmers of their vitality and have also increased the cost of investments and risk. So how to solve the obstacle of continuous cultivation of soil? To solve the obstacles to continuous soil cultivation, we must first understand why the obstacles to continuous soil cultivation are caused, and then we can solve the problem symptomatically.
1. Causes of obstacles to continuous cultivation of the soil
1. Imbalance of nutrients in soil
Since the same crop is planted continuously, some nutrients will be obtained continuously and a large amount of similar nutrients will be removed after harvest. In addition, unreasonable fertilization will inevitably lead to the loss of some nutrients. Soil nutrients and crops will also suffer from nutrient deficiency symptoms.
2. Excessive accumulation of salt in the soil
In order to accelerate crop growth and obtain high yields, many farmers like to overfertilize, resulting in excessive accumulationnutrients and salts in the soil. When facing a high temperature environment, the salt in the soil will precipitate and accumulate on the soil surface, causing continuous obstacles to cultivation.
3. Autotoxicity or incompatibility of crops
During crop growth and development, crops will secrete toxic substances through volatilization, leaching and rooting. Due to long-term accumulation of continuous crops, these substances will inhibit seed germination, root growth, flowering and fruiting of crops.
4. The physical properties of the soil are destroyed
Due to continuous cultivation and lack of organic matter supplementation, the microbial population of the soil is reduced. , and the soil aggregate structure is also damaged, leading to problems in continuous soil cultivation.
5. Increaseation of pathogenic bacteria and harmful insects in the soil
The liana provides an ideal host and breeding ground for pathogenic bacteria and some nematodes, leading to an increase in the number of pathogenic bacteria and nematodes in the soil. Due to the intensive use of pesticides and chemical fertilizers, the number of biological populations in the soil has decreased as well as the number of antagonistic bacteria.In fact, from this series of factors that cause continuous obstacles to cultivation, we can see that the root cause of continuous obstacles to cultivation is that the land we use is no longer healthy. So how to solve it?
2. Measures to resolve soil obstacles to continuous cultivation
Many farmers apply fertilizer when their crops are not growing well, or even double the amount of fertilizer. Not only does this not resolvefundamentally the problem, but it also creates a vicious cycle. After understanding the causes of ongoing crop problems, we can offer solutions to the symptoms.
1. Direct soil improvement
The direct improvement method mainly includes three measures: leaching, soil replacement and high temperature disinfection.
Leaching: Through irrigation or rain, excess salt present in the soil is dissolved and then evacuated under the cultivated layer of soil by infiltration or directly evacuated from agricultural land. Change soil: passReduce the salinity of the topsoil by covering the current working layer with guest soil or by deeply plowing the high-salinity topsoil into the lower soil. High temperature disinfection: Practice has shown that high temperature disinfection can effectively kill germs and parasites in the soil, dHigh temperature disinfection is therefore also a soil improvement method.2. Indirect soil improvement methods
Through scientific and reasonable fertilization, when applying nitrogen, phosphorus and potassium fertilizers, more attention should be paid to organic fertilizers , organic fertilizers and medium-sized fertilizers. Fertilizer supplement with trace elements. By adding organic fertilizers and bacterial fertilizers to improve the soil and increase the population of beneficial organisms in the soil, it not only increases crop yields but also reduces disease invasion.
3. Add soil amendments
Add soil amendments such as activated carbon, humic acid, etc. to absorb excess salt in the soil and improve the soil. physical, chemical and biological properties, thus improving soil fertility.
Although for us, as long as continuous cultivation exists, obstacles to continuous cultivation of soil are inevitable, but we can improve the soil through some of the above measures and some good soil management measures such as scientific fertilization and crop rotation, we can do our best. It is possible to reduce the harmful consequences caused by continued obstacles to soil cultivation.