为了充分调动农民的种粮积极性，达到同工同酬的目的，通过大量现场调研并对湖南省典型地区生产成本、销售成本和政府补贴的综合计算和分析提出具有可操作性的直接补贴参考标准。结果表明，早、中、晚稻的生产成本存在明显的类型差异性和地区差异性，特别是地区差异非常显著；最高地区的日工资为71元，还未达到市场工资标准，但已是最低地区的2.6倍；为了达到同工同酬的目标，有必要实施地区差异性补贴。拟将湖南省各地区分为4个梯度，进行差异性补贴，使日工资基本接近，从而缩小农村内部的贫富差距，提高农民生产的积极性。

To stimulate farmers’ initiatives effectively and to make sure that people get the same amount of wage for doing the same kind of work, a criterion of direct subsidies is provided here on the basis of lots of field work. Calculation and analysis of the typical areas of Hunan Province based on the production cost, cost of sales and government subsidies show that in terms of production cost of early, middle and late rice, there are obvious differences in types and areas. Differences among areas are especially noticeable. The highest daily wage of some areas, though fails to reach the standard wage set by the market, is 2.6 times than that of other areas, which are at the bottom. Therefore, to make sure that people in different areas get the same amount of wage for doing the same kind of work, it is quite necessary to implement the differentiated subsidy policy. And at this stage, in order to narrow the financial gap among farmers and to stimulate farmers' initiatives, this program plans to divide Hunan Province into four districts of various production-cost gradients, implementing the differentiated subsidy policy.