This Circular, consisting of guides the formulation and approval of plans to use the top soil of wet-rice farm land when it is used for another purpose, to improve poor-quality rice farm land and other arable land; and plans to reclaim, restore and improve other rice farm land to offset the area of wet-rice farm land used for another purpose under competent authorities' land allocation or lease decisions. Domestic and foreign organizations and persons (investors) allocated or leased by the State