宁夏贺兰山东麓葡萄材料覆盖越冬经济效益浅析  

Preliminary Analysis of Economic Returns on Over-winter Covering Material for Grapevine at Eastern Foot of Helan Mountain

作　　者：冯彦彪 张光弟[2] 李玉鼎[2] 俞晓艳 程旭华 张璐星 王佳[2] 李永华 

机构地区：[1]宁夏葡萄酒产业发展局,宁夏银川750020 [2]宁夏大学农学院,宁夏银川750021 [3]银川市林业(园林)技术推广站,宁夏银川750001 [4]宁夏五岳联合会计师事务所,宁夏银川750001 [5]宁夏林业研究所股份有限公司,宁夏银川750001

出　　处：《宁夏农林科技》2016年第10期30-36,共7页Journal of Ningxia Agriculture and Forestry Science and Technology

基　　金：国家科技支撑项目--酿酒葡萄优质稳产绿色高效栽培技术研究与示范(2013BAD09B02)

摘　　要：本文采用事业单位会计政策和现行税率标准对贺兰山东麓葡萄越冬材料覆盖方式的成本与效益进行了初步分析,认为常规埋土税前投资回收期4.08年,材料隔离覆盖埋土税前投资回收期2.38年;常规埋土税后投资回收期2.72年,材料隔离埋土税后投资回收期2.20年。该研究为葡萄种植者选择越冬材料覆盖方式提供了参考。This paper preliminary analyzed the economic returns on over-winter covering material for grapevine at Eastern Foot of Helan Mountain in accordance with the accounting policies and institutions, and current tax rate standard. This paper held that the pre-tax investment recovery period were 4.08 years in the overwintering way of the common bury-soil and2.38 years in the way of the material isolation covering for grapevine overwintering. The post-tax investment recovery period were 2.72 years in the overwintering way of the common bury-soil and 2.20 years in the way of the material isolation covering for grapevine overwintering, and suggested that the covering material should be calculated in cost of building grape garden and using of selection.

关 键 词：贺兰山东麓 葡萄越冬 材料覆盖 成效分析 

分 类 号：S663.1[农业科学—果树学]