The relationship and mechanism between agricultural low-carbon technology application and farm household returns are not yet clear, especially the lack of evidence from developing countries. This paper takes large-scale farming households in Jiangxi Province, China, from 2019 to 2020 as the research object, and obtains relevant data from field research to explore the intrinsic impact of agricultural low-carbon technology application on the returns of large-scale farming households. Based on the relevant theoretical analysis, the division dimensions of agricultural low-carbon technologies were proposed, and agricultural low-carbon technologies were subdivided into ten specific low-carbon technologies according to six dimensions: tillage system, breeding, fertilization, irrigation, medicine application, and waste treatment. Relevant questions were designed and researched to obtain data on the application status of low-carbon technologies in agriculture and the income cost status of large-scale farmers. Based on the theoretical analysis, the research hypotheses were proposed, and an empirical analysis was conducted based on the obtained data from large-scale farmers. The application of seven low-carbon technologies in agriculture: conservation tillage system, direct sowing technology, selection of compound fertilizer/organic fertilizer/controlled-release fertilizer, soil formula fertilization technology, deep fertilization/irrigation fertilization, sprinkler/drip irrigation/wet irrigation/intermittent irrigation, and straw resourceization significantly improved the income level of large-scale farmers. Furthermore, the application of biodegradable agricultural membranes, biopesticides, and new pesticide-controlled release technologies did not have significant effects on the income level of large-scale farmers, due to their low application and penetration rate. Based on the findings of the paper, the government should strengthen the promotion and subsidies of agricultural low-carbon technologies, especially those technologies that have no significant impact on large-scale farmers’ income, such as biodegradable agricultural membranes, biopesticides, and new pesticide controlled-release technologies, so as to achieve a win-win situation of reducing carbon emissions and increasing farmers’ income.

At present, the index of gross profit margin is overestimated in China. However, this problem has not attracted enough attention. This paper explores the theoretical limitations of the current revenue that lead to the overestimation of the gross profit margin. Then, we present the concept of revenue to correct the limitations of the current revenue. Moreover, we test the impact on the information content of gross profit margin under revenue caliber. The findings are as follows: (1) The current revenue includes some unrealized items such as in-price tax, so it is not completely consistent with the definition of revenue from the perspective of accounting, which will lead to the overestimation of gross profit margin. Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. The gross profit margin based on the revenue can reflect the profitability of the companys basic business more objectively. (2) The empirical test shows that the gross profit margin based on the revenue has higher information content compared with the gross profit margin based on the current revenue. (3) The current gross profit margin is overestimated by 1.36 percentage points because of the limitations of the current revenue.