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Western Fujian is the main area of flue-cured tobacco cultivation, with more than 70 thousand farmers planting flue-cured tobacco. This year, the guiding planting area of flue-cured tobacco is 286,000 mu, and it is planned to purchase 600,000 tons of flue-cured tobacco. Then, how can planting improve the quality of tobacco leaves, meet the market demand and increase the income of tobacco farmers? Professional department requirements:

First, tobacco farmers should plant in strict accordance with the variety requirements specified by the branch, carefully lay out tobacco planting areas, and establish planning areas and rotation areas to ensure the healthy and sustainable development of tobacco production.

The second is to cultivate strong seedlings. According to the local climate conditions, determine the best sowing date. Centralized seedling raising ensures that the area of centralized seedling raising reaches more than 50%, which reduces the problem of long seedling stage after transplanting in different places caused by scattered sowing.

The third is to coordinate and balance the technical measures centered on fertilization. Comprehensive and scientific use of tobacco special fertilizer, do a good job of composting and fermentation of straw and cake fertilizer, do a good job of turning over the sun in winter, returning straw to the field and dissolving it, and improve fertilization level and fertilization technology.

Fourth, do a good job in comprehensive prevention and control technology of flue-cured tobacco diseases and insect pests. Diseases and pests of flue-cured tobacco are hidden dangers that affect the quality and yield of tobacco leaves. Tobacco farmers should improve the level of comprehensive prevention and control, advocate rice-rice rotation in old tobacco-growing areas, and use winter straw+dolomite powder+lime to dissolve and disinfect tobacco fields to improve soil structure. Where tobacco is planted, only late rice can be planted, and dry farming is not allowed. Where conditions permit, rotation should be carried out in alternate years of drought and flood to reduce pests and diseases.

The fifth is to do mature harvesting and scientific baking. In order to improve the infrastructure construction of curing barn, it is necessary to popularize the use of wind-assisted circulating curing barn and implement the upper leaf stalk baking.

Key points of flue-cured tobacco planting technology

Our city is the main area of flue-cured tobacco cultivation, with more than 70 thousand farmers planting flue-cured tobacco. This year, the guiding planting area of flue-cured tobacco in our city is 286,000 mu, and it is planned to purchase 600,000 tons of flue-cured tobacco. Then, how can planting improve the quality of tobacco leaves, meet the market demand and increase the income of tobacco farmers? Professional department requirements:

First, tobacco farmers should plant in strict accordance with the variety requirements specified by the branch, carefully lay out tobacco planting areas, and establish planning areas and rotation areas to ensure the healthy and sustainable development of tobacco production.

The second is to cultivate strong seedlings. According to the local climate conditions, determine the best sowing date. Centralized seedling raising ensures that the area of centralized seedling raising reaches more than 50%, which reduces the problem of long seedling stage after transplanting in different places caused by scattered sowing.

The third is to coordinate and balance the technical measures centered on fertilization. Comprehensive and scientific use of tobacco special fertilizer, do a good job of composting and fermentation of straw and cake fertilizer, do a good job of turning over the sun in winter, returning straw to the field and dissolving it, and improve fertilization level and fertilization technology.

Fourth, do a good job in comprehensive prevention and control technology of flue-cured tobacco diseases and insect pests. Diseases and pests of flue-cured tobacco are hidden dangers that affect the quality and yield of tobacco leaves. Tobacco farmers should improve the level of comprehensive prevention and control, advocate rice-rice rotation in old tobacco-growing areas, and use winter straw+dolomite powder+lime to dissolve and disinfect tobacco fields to improve soil structure. Where tobacco is planted, only late rice can be planted, and dry farming is not allowed. Where conditions permit, rotation should be carried out in alternate years of drought and flood to reduce pests and diseases.

The fifth is to do mature harvesting and scientific baking. In order to improve the infrastructure construction of curing barn, it is necessary to popularize the use of wind-assisted circulating curing barn and implement the upper leaf stalk baking.

A big tobacco grower standing on Dashiling

-Remember tobacco expert Ni Xiaohua?

Seeing Ni Xiaohua, a bronzed face always leaves a simple and honest impression. In recent years, Ni Xiaohua insisted on planting flue-cured tobacco at home and staged a victory in flue-cured tobacco. He can always be seen at the annual flue-cured tobacco production summary meeting in Xianshan Town. Mention his production history, there are endless pains and joys.

Bitterness-buried in my heart. In recent years, in the development of rural industries, Ni Xiaohua has set the goal of the whole society as a demonstration film of flue-cured tobacco production. Every year during the spring ploughing season, he will go deep into farmers' homes to hold dam meetings and do work from house to house. This year he called on the masses to develop 430 mu of flue-cured tobacco. It is his goal to lead people nearby to plant flue-cured tobacco. For some families who go out to work, Ni Xiaohua offered to contract their land, and often said to them, "Don't waste land, you can also find gold at home."

Music-turn it into power. With the continuous development of flue-cured tobacco industry, the planting area of Ni Xiaohua's family has now reached 40 mu, becoming one of the major industrial enterprises in the town. The annual net income reaches 80,000 yuan. Someone once jokingly named him "Ni 80,000" and lit the new ticket earned by planting cigarettes, which made him very happy. Through his own efforts, Ni Xiaohua bought himself an agricultural vehicle and a motorcycle, and added home appliances such as TV sets and refrigerators, and his life is booming.

Sing the song of youth in rural land

—— Zhao Zhongbo, assistant to the head of Star Village

Now entering the Star Village, Kashite has picturesque natural scenery, extensive road network, criss-crossing roads, standardized and spacious village office, neat and bright scattered villagers' buildings, full of flowers everywhere, full of the flavor of the times and vitality everywhere. All this is so different from the original star village. Who brought about such a change? Zhao, assistant to the village head of Star Village, loves the village as home and the people as his father.

Zhao, male, born in September, 1986, is 23 years old. Graduated from Yangtze Normal University in 2008, joined the China Production Party in 2009, and is now the assistant to the head of Mingxing Village, fairy mountain Town, Wulong County. When he took office in Star Village in 2008, although Star Village was a natural heritage site in Kashgar, its economy was still relatively backward, villagers' awareness was not open, and farmers' dams were extremely dirty. Faced with such a mess, relatives and friends advised her not to be a "village official": "I really don't understand, what are you doing as a' village official'? Even working outside is better than being a village cadre! " "You are a young man who just graduated. Can the countryside do well? " Despite the efforts of relatives and friends, Zhao never wavered. He thinks that since he has chosen his organizational self, he can't live up to the expectations of the organization and the masses, especially when he sees the eager eyes of those enthusiastic and simple villagers, a passion rises in his heart: he vows to change his stars into new ones.

First, do a good job in party building and promote development.

As an assistant to the village head, Zhao devoted himself to the party building work. The village branch also established four "homes"-party member Home, Women's Home, Stay in Children's Home and Villagers' Entertainment Home, which enriched the rural cultural life. In particular, the quality of Party building materials in Star Village has been greatly improved, and the minutes of village committee meetings, village branch meetings, village committee activities and the implementation of the three systems are all regulated in detail. Superior leaders check the implementation of the "three systems". As one of the key villages in the county, Star Village, Comrade Zhao worked all night, prepared relevant materials, cooperated with Murakami to improve the software and hardware of the three major systems, and passed the inspection smoothly, which was well received by the inspection team of the municipal party committee. When reporting the work, the secretary of the village branch pulled Comrade Zhao to the front and said emotionally that this young man is really good. He also worked hard with village cadres to win the support of superiors and improved the activity room facilities of the party branch of Star Village. Village office positions with cultural activity room, party member activity center, reading room and multi-functional meeting room are equipped with computers, televisions and stereos, which improve the systems of village branch committees and further enhance the functions of the activity positions. Make full use of distance education and rural library resources to cultivate new farmers who are "literate and know technology". Using his computer knowledge, he organizes distance education and training for party member and farmers every Saturday, so that they can learn more knowledge and technical information.

Second, adjust the industrial structure to help the people get rich.

Star village is close to Tianshengqiao landscape, but the industrial structure is single, so it is difficult for farmers to increase their income. In order to increase farmers' income, the two village committees agreed to build brand farmhouses and county-level new villages. Zhao, together with other village cadres, mobilized some farmers in the village to start characteristic farmhouses and explained and publicized relevant preferential policies in the county. For example, Ni and Zhao of Longqiao Farmers' Association helped him raise funds, sent advanced business ideas and helped him contact customers. Now this family has not only built a spacious house, but also enjoyed a vibrant farmhouse business with an annual income of 80,000 yuan. In 2009, he also tried to establish a flue-cured tobacco planting base in Mingxing Village. With the support of the town party committee, government and county tobacco office, the whole village developed flue-cured tobacco in 2009, and the output value 1.6 million mu reached 365,438+million yuan, which alone increased the per capita income of the whole village by 300 yuan.

Zhao said that in the future, he will work with the two village committees to increase investment attraction, establish a "service-oriented" leadership team of the two village committees, effectively serve the three rural areas, and let the star village enter the ranks of advanced villages in the county as soon as possible.

Enthusiastic cadres

Remember Xia Wan 'an in Zicun, Liang Shi?

Xia Wan 'an, deputy director of Liang Shi Zicun, was born on April 23rd, 1969 at/kloc-0. He lives in Shichaomen Agricultural Association in Zicun, Liang Shi. 200 1 voluntarily apply to join the party and become a preparatory party member. In 2002, it became the official party member. 200 1 Elected as the president of Shichaomen Farmers' Association. He has two jobs, and he is always strict with himself by the standards of party member producers. He has always set an example by being strict with himself, set an example for party member cadres by words and deeds, and wholeheartedly do practical things and do good things for the masses. As a village cadre, he traveled to every household in the village. Where there is a dispute, he is the first to arrive, riding a motorcycle for ten years.

In order to do a good job and understand the situation, he ran all over the village. If any club's roads need to be repaired, he will organize local members to repair them. If any club has difficulties in drinking water for people and animals, he will try to solve the problem through various projects.

Comrade Xia Wan 'an cares about the masses and practices it. One day, on my way home, I met a child who fell into a pit in the middle of nowhere. The child was scared and cried, shouting every day not to be invalid. In an extremely urgent moment, he tried his best to save the child from the pit, only to find that his foot had been broken elsewhere, and his face was black and blue, and his blood was flowing. He took the child to Wulong Hospital with his motorcycle, and didn't ask much about the child's family. After the child is out of danger. An old party member Xiayu country in the village is very poor. He personally went to the door to do ideological work, encouraged the development of other kinds of flue-cured tobacco and took out his own money to solve the problem of fertilizer production. When selling cigarettes, he personally rode a tricycle to help him pull the flue-cured tobacco to the cigarette point to sell …

As long as the masses are in trouble, he tries his best to help them and perform the duties of an ordinary party member. Let more people with practical difficulties feel the warmth of the party, the care of the organization and the care of the society.

Renxing Town has achieved practical results by learning from Comrade Zheng Shangjing's advanced deeds.

Renxing Town carefully organized the cadres and masses in the town to learn from the advanced deeds of Comrade Zheng Shangjing, and took Comrade Zheng Shangjing as an example to promote the orderly development of all work.

First, innovative learning methods, broaden learning channels

At present, while fighting drought, protecting people's livelihood, preparing for spring ploughing and producing flue-cured tobacco are busy, the town party committee, while grasping the current key work, innovates methods and conducts learning activities through multiple channels around the requirements of higher-level documents. One is to use Monday's roll call to organize all cadres and workers in party member to concentrate on learning the advanced deeds of Comrade Zheng Shangjing. At the meeting, Comrade Wang Yumin, deputy secretary of the Party Committee of the town, read out the document "Decision of Yunnan Provincial Party Committee Propaganda Department on Learning from Comrade Zheng Shangjing" (Yun Xuan Fa [2065438+00] No.4), and introduced the advanced deeds of Comrade Zheng Shangjing to the party member cadres attending the meeting in detail. Party member cadres and workers should not only actively learn the advanced deeds of Comrade Zheng Shangjing, but also implement the spirit of Comrade Zheng Shangjing in practical work, love their jobs and make positive contributions. Secondly, on the basis of concentrated study, we call on the cadres and masses in the whole town to make full use of the propaganda media, study online, study TV-related reports, study newspapers and magazines, and study special books and periodicals. Cadres and workers are required to communicate with Comrade Zheng Shangjing on how to implement the spirit of the document, and learn by practical actions.

Second, the "three combinations" to promote the current work

First, we should closely combine the study of Zheng Shangjing's advanced deeds with the in-depth study and practice of Scientific Outlook on Development's activities, and effectively solve various problems that affect the key work at this stage, so that the broad masses of party member cadres can be educated and scientifically developed and benefit the people.

Second, we should learn from Comrade Zheng Shangjing, implement the requirements of the provincial party committee that "personal image is a banner, work enthusiasm is a fire, and a chess game is laid out", and guide the broad masses of party member cadres and workers to firmly establish a correct world outlook, outlook on life and values, so as to further enhance their political and professional qualities.

The third is to combine the study of Comrade Zheng Shangjing with the current drought relief work and flue-cured tobacco production. Learn from Comrade Zheng Shangjing's fine style of always keeping close contact with the people, devoting himself to the grassroots, tackling difficulties and being brave in innovation, go deep into the front line of drought resistance and the field of flue-cured tobacco planting to help the people make suggestions, * * * overcome difficulties, and strive to win this once-in-a-century drought-resistant battle to ensure the successful completion of the 20 10 annual flue-cured tobacco production task.

Third, the effect of learning and practice appears.

Through careful organization, more than 32,000 cadres and masses have generally received study and education, which has set off an upsurge of study and practice. Taking Zheng Shangjing as an example, all cadres and workers actively donated 19770 yuan to help the people fight drought and provide disaster relief; At the same time, cancel the weekend, adhere to the "7: 30" working system every morning and evening, and go deep into the village group to guide and help the masses to carry out drought relief and spring ploughing production. At present, the whole town has invested 1.3 million yuan in drought relief funds and 3,820 people, basically solving the drinking water problem of 9,348 large livestock in 1.2 1.39 villages. The town has completed the land preparation of tobacco fields 15907 mu, accounting for 99. 1% of the planned number. Transplanted 6,665 mu of tobacco seedlings, completing 4 1. 1% of the planned number, and all work is progressing in an orderly manner.

Qiaojia county people's government office

Notice on Developing Tobacco Planting Insurance

Tobacco-growing Township People's governments and relevant departments directly under the county level:

In order to further improve the risk guarantee system of flue-cured tobacco production, effectively reduce the risk of flue-cured tobacco planting, fully mobilize the enthusiasm of tobacco farmers to plant tobacco leaves, and promote the healthy and stable development of flue-cured tobacco production in our county, the county people's government decided to carry out the insurance work of flue-cured tobacco planting, and the relevant matters are hereby notified as follows:

One is to raise awareness and strengthen leadership.

Carrying out tobacco planting insurance is an important content of social management and public service by using insurance mechanism, and it is an effective measure to enhance the ability of tobacco industry to resist natural disasters and reduce the risk of tobacco planting. Carrying out tobacco planting insurance is conducive to fully mobilizing the enthusiasm of tobacco farmers, ensuring their income, promoting the healthy, stable and sustainable development of tobacco industry, and is of great significance to accelerating the pace of building a new socialist countryside and promoting the sound and rapid economic and social development of our county.

All relevant departments in tobacco-growing towns and counties should fully understand the importance and urgency of developing tobacco planting insurance, enhance their sense of responsibility and mission, take tobacco planting insurance as an important work of tobacco development, ensure that leaders are in place and measures are in place, and form a good working pattern in which the main leaders personally grasp, the leaders in charge specifically grasp and other leaders cooperate to ensure the smooth development of tobacco planting insurance.

Second, clear responsibilities and pay close attention to implementation.

The relevant departments of townships and counties in tobacco-growing areas should carry out their respective duties and ensure that the insurance work of flue-cured tobacco planting is implemented. County Tobacco Office should strengthen communication and coordination with finance, Qiaojia Branch of China People's Property Insurance Co., Ltd. (hereinafter referred to as county property insurance company), county tobacco branch and other units, and be responsible for the collection of basic data of flue-cured tobacco planting, the establishment of data files and the statistical verification of disasters, so as to provide a basis for insurance claims; County Finance Bureau and county tobacco branch should establish and improve the system of fund raising, distribution, management and settlement, do a good job in premium collection and strengthen fund management; County-level financial insurance companies should do a good job in underwriting and claims settlement of flue-cured tobacco planting insurance, and constantly improve their business operation level and service quality; Township people's governments in tobacco-growing areas should do a good job in propaganda and mobilization, actively guide tobacco farmers to pay tobacco planting insurance premiums in full and on time, and ensure that the participation rate of tobacco planting insurance reaches 100%.

Third, get ready and start as soon as possible.

The county tobacco office should hold a training meeting on tobacco planting insurance business in time, and conduct special training on the scope, standards, processes and insurance fund raising of tobacco production insurance. Villages and towns in tobacco-growing areas should widely publicize the significance of tobacco planting insurance and the scope, standards and conditions of insurance claims by holding mobilization meetings, writing slogans and printing promotional materials, so as to guide the majority of tobacco farmers to actively take out insurance and create a good public opinion atmosphere for the smooth development of tobacco planting insurance. Relevant departments should make good preparations for tobacco planting insurance to ensure the smooth development of tobacco planting insurance business.

Fourth, strict assessment to ensure the effect.

In order to ensure the orderly and steady progress of tobacco planting insurance, the county people's government will incorporate tobacco planting insurance into the assessment of tobacco production in towns and villages in tobacco-growing areas, and at the same time, it will strengthen supervision and inspection, timely inform the progress and completion of the work, and ensure the effectiveness of tobacco planting insurance.

Attachment: Measures for Claims Settlement of Flue-cured Tobacco Planting Insurance in Qiaojia County (Provisional)

August 2008 1 1 day

Measures of Qiaojia County for Claims Settlement of Flue-cured Tobacco Planting Insurance (Provisional)

Chapter I General Principles

Article 1 In order to enhance the risk resistance of tobacco farmers to natural disasters, mobilize the enthusiasm of tobacco farmers to plant tobacco leaves, and establish a long-term mechanism for the sustained and healthy development of flue-cured tobacco industry, combined with the actual production of flue-cured tobacco in our county, these implementation measures are formulated.

Article 2 The premium subsidy of flue-cured tobacco planting insurance refers to the flue-cured tobacco planting insurance business carried out by the county finance bureau, the county tobacco branch and the tobacco farmers to Qiaojia Branch of China People's Property Insurance Co., Ltd. (hereinafter referred to as the county property insurance company), and directly subsidizes the insured tobacco farmers according to a certain proportion of the premium.

Article 3 The insurance coverage of flue-cured tobacco planting includes the loss of flue-cured tobacco production caused by natural disasters such as hail, rainstorm, rainstorm and debris flow.

Article 4 Flue-cured tobacco planting insurance shall follow the principles of government guidance, market operation, extensive participation and coordinated promotion.

Government guidance means that financial departments and tobacco subsidiaries actively publicize, promote and implement the development of tobacco planting insurance business through regulatory means such as premium subsidies, protect the enthusiasm of tobacco farmers and promote flue-cured tobacco production.

Market-oriented operation refers to the market-oriented operation of tobacco planting insurance business relying on the agency, fully mobilizing the enthusiasm of the agency, paying attention to planting risks, and formulating measures and methods to prevent and resist risks.

Extensive participation refers to governments at all levels, tobacco departments, institutions, tobacco farmers and so on. We should make joint efforts to urge tobacco farmers to take out insurance actively and include all tobacco farmers who grow flue-cured tobacco in the insurance coverage.

Collaborative promotion means that the premium subsidy policy should be organically combined with other policies to support agriculture and benefit farmers, and the comprehensive effect of fiscal policy should be exerted to achieve practical results.

Article 5 The promotion of tobacco planting insurance should be based on farmers' willingness, and all towns and tobacco stations in tobacco-growing areas should take effective measures to promote the development of tobacco planting insurance business, continuously improve the coverage rate of tobacco planting insurance, and ensure that 100% of tobacco planting area is insured.

Chapter II Insurance Scope and Liability

Sixth tobacco farmers who signed a contract with the county tobacco branch within the jurisdiction of our county to implement relevant scientific and technological measures as required and pay the insurance premium for the normal growth of flue-cured tobacco.

Article 7 The insured amount of flue-cured tobacco planting shall be subject to the planting area issued by the county government, and the premium for flue-cured tobacco planting shall be 20 yuan/mu. Among them, the county people's government contributed 10 yuan to 6 yuan, the county tobacco branch contributed 10 yuan, and the tobacco farmers contributed to 4 yuan (the part borne by the tobacco farmers was collected by the tobacco station when signing the contract). The three-party insurance premium is deposited into the special account for flue-cured tobacco insurance premium of Qiaojia Branch of China People's Property Insurance Co., Ltd. (hereinafter referred to as Caibao Company) (bank: Qiaojia County Rural Credit Cooperative, account number: 210000105590012).

Article 8 The insurance period of flue-cured tobacco planting shall be from the survival of flue-cured tobacco transplanted in the field to the harvest of effective tobacco leaves, and the specific date shall be subject to the insurance contract.

Ninth insured flue-cured tobacco growers should pay the premium directly according to the proportion they should bear.

Article 10 Insurance compensation methods and standards

(1) Disaster Report

After the occurrence of natural disasters such as hail, gale, rainstorm and debris flow, the towns concerned must report the disaster to the county tobacco office and the financial insurance company (insurance service hotline: 955 18) within 48 hours.

(two) the establishment of disaster inspection and evaluation group.

After receiving the disaster report, the county tobacco office and the financial insurance company should set up a disaster inspection and evaluation team led by the county tobacco office and attended by the county tobacco branch, the financial insurance company and the affected township people's government at the first time to thoroughly inspect the disaster situation and evaluate the degree of loss.

(3) Assessment of loss degree

The evaluation of loss degree is based on the actual loss of tobacco leaves. The actual loss of tobacco leaves is calculated according to the average value of random sampling. If each growing leaf is less than 18, the loss degree shall be calculated according to the actual number; If each growing leaf is greater than 18, the loss will be calculated as 18.

(4) standard of loss compensation

1. Total loss: The total loss of flue-cured tobacco caused by natural disasters such as hail, rainstorm, rainstorm, debris flow, etc. The compensation amount is based on the actual affected area. The compensation standard per mu is 450 yuan, and the maximum compensation limit is 90%, that is, 405 yuan per mu.

2. Partial loss: compensation will be started when the loss degree reaches more than 30%, and the compensation amount will be calculated according to the actual affected area and the actual loss ratio. That is, if the degree of loss is more than 30% (including 30%) and less than 70% (including 70%), 450 yuan will be compensated according to the actual loss ratio; If the loss is more than 70%, compensation will be given according to the maximum of 405 yuan per mu.

(5) Insurance claim settlement procedures

First of all, the disaster inspection and assessment team will fill in the on-site loss identification report, which will be submitted to the county financial insurance company after being signed and approved by the relevant units and tobacco farmers. The county financial insurance company will allocate the compensation for flue-cured tobacco disaster to the relevant towns and villages within three working days, and the towns will cash it to the affected tobacco farmers, and report the roster of tobacco farmers who receive the compensation to the county tobacco office and the county financial insurance company for the record.

Article 11 After receiving the claim for compensation from the applicant, an insurance institution shall verify it in time and inform the applicant of the result. The relevant functional departments should resolutely correct and deal with acts that damage the interests of the insured, such as underpayment, underpayment and deferred compensation.

Chapter III Management of Premium Subsidy Funds

Article 12 An insurance institution shall independently establish accounts and conduct separate accounting when underwriting flue-cured tobacco planting, and design a special insurance policy and a household list for flue-cured tobacco planting. The insurance policy shall specify the proportion and specific amount of premiums borne by the government, tobacco farmers, tobacco enterprises and other interested parties.

Chapter IV Institutional Management

Thirteenth county financial insurance company is the handling agency for claims settlement of flue-cured tobacco planting insurance business in our county, and is responsible for handling the flue-cured tobacco planting insurance business in our county according to these measures.

Article 14 Township People's governments in tobacco-growing areas shall actively publicize, guide and organize tobacco farmers to participate in tobacco planting insurance, uniformly collect the insurance premiums borne by tobacco farmers within their jurisdiction, and the county tobacco branch shall pay them to insurance agencies; Relevant departments should jointly promote tobacco planting insurance.

Chapter V Supervision and Administration

Fifteenth tobacco-growing towns provide false materials to defraud premium subsidy funds, the county finance bureau shall order it to make corrections and recover the premium subsidy funds invested by the government at the same level; In addition, according to the Regulations on Punishment of Financial Violations (Order No.427 of the State Council), the Interim Measures for Handling Illegal Acts of Financial Funds for Supporting Agriculture in Yunnan Province (Zheng Yun Ban Fa [2004]136) and the relevant provisions of the state, the parties and responsible persons were punished.

Units or individuals who embezzle and misappropriate insurance funds shall be severely punished according to relevant laws and regulations.

Sixteenth the implementation measures shall come into force as of the date of issuance, and the county tobacco office shall be responsible for the interpretation.