NOVELTY - Water-soluble fertilizer comprises 1-2 pts. wt. plant organic matter, 3-10 pts. wt. nitrogen fertilizer, 2-10 pts. wt. potash fertilizer, 1-3 pts. wt. brown sugar, 2-4 pts. wt. rice vinegar, 4-8 pts. wt. organic solvent, 0.01-0.05 pt. wt. emulsifying agent and 50-60 pts. wt. magnetized water.    USE - The water-soluble fertilizer is useful for eliminating phytotoxicity (claimed).    ADVANTAGE - The water-soluble fertilizer has complete nutrient elements, adjustable slow release time, highly stable and is suitable for long-term use.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for method for preparing water-soluble fertilizer, which involves (a) dissolving plant organic matter by adding 4-8 pts. wt. organic solvent and stirring for 20-30 minutes, to obtain mother liquid, (b) drying waste tea residue, sterilizing dried materials, and crushing the sterilized materials using 120-150 meshes sieve, to obtain waste tea residue powder, (c) stirring expired milk, molasses, animal bone powder, green manure, biological bacteria and waste tea powder obtained in step (b), sealing stirred materials and performing fermentation at 35-45 degrees C for 3-5 days, and extracting fermentation liquid using siphon tube, to obtain fermentation broth, (d) adding polyvinyl alcohol to magnetized water, allowing to swelling at room temperature for 1-2 hours, and then rising temperature to 65-95 degrees C and stirring for 2-3 hours, until polyvinyl alcohol dissolves completely, to obtain polyvinyl alcohol aqueous solution, and cooling obtained solution to 50-60 degrees C, and (e) adding nitrogen fertilizer, potash fertilizer, brown sugar, rice vinegar, plant vinegar and emulsifying agent to obtained polyvinyl alcohol aqueous solution, mixing mother liquid obtained in step (a) and fermentation broth obtained in step (c), stirring and allowing mixture to stand for 2-3 days and extracting using siphon tube to obtain supernatant liquid, centrifuging supernatant liquid, collecting filtrate and finally adding suspending agent to filtrate, and stirring uniformly to obtain product.