T/GZAAV 005-2020 Active Group standards

T/GZAAV 005-2020 The evaluation standard for economic benefits of a Guizhou family sheep farm

Publish Date: 2022-02-28 Implement Date: 2022-03-01 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/GZAAV 005-2020

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: Agriculture, forestry, and light textile industry projects

ICS Name: Animal husbandry and breeding

Publish Date: 2022-02-28

Implement Date: 2022-03-01

Scope

Scope: This standard specifies the annual evaluation method of the economic benefits of family sheep farms in Guizhou mountainous areas. This standard applies to family sheep farms in Guizhou mountainous areas; Main technical content: 3.1 Concept of family sheep farms in Guizhou mountainous areas A family sheep farm is an agricultural and pastoral operation entity characterized by the following features: - The basic organizational unit is the farmer's household; - The main labor force is family members; - It engages in moderate-scale specialized meat sheep farming; - The main income source of the family is from meat sheep sales. It features professionalized management, appropriate scale, standardized production, and market-oriented operations. 3.2 Main breeding models - Natural grassland grazing is the main model, supplemented by artificial grassland grazing and fully enclosed feeding. 4 Production Costs 4.1 Depreciation of facilities The main facilities of family sheep farms include sheep sheds (including exercise yards), veterinary rooms, feed storage rooms, forage sheds, silage pits, and manure collection pits. According to Article 60 of the Implementing Regulations of the Enterprise Income Tax Law of the People's Republic of China: - Unless otherwise stipulated by the financial and tax authorities of the State Council, the minimum depreciation period for fixed assets such as buildings and structures is 20 years. - For family sheep farm facilities not designed by professional architects or built without professional supervision, the depreciation period may be shortened as appropriate. - Annual depreciation cost = (investment or original value of the facility - estimated net residual value) / expected service life (years). 4.2 Equipment depreciation The main equipment of family sheep farms includes small-scale forage crushers and mowers used for forage processing and transportation. According to Article 60 of the Implementing