论文部分内容阅读
中南军政委员会公布了「中南区土地改革地区一九五二年农业税暂行条例」及「中南区未土地改革地区一九五二年农业税暂行条例」。这两个条例是遵照中央人民政府政务院「关于一九五二年农业税收工作的指示」的原则,结合中南区农村经济情况、阶级关系,并综合了历年来执行农业税法的实际经验制定的。它使中央农业税收总方針:「贯彻查田定产,依率计征,逐步实现统一累进,并取消一切附加」明确而具体的条文化了。今后农业税收工作是否能完成任务,唯一的正确标准,应当看是否认真贯彻执行这两个条例所规定的各项条款为标准,除此之外,不能再有其他标准,贯彻执行这两个条例,不仅可以使国家的税收更有保证,使农民负担进一步公平合理,而且会进一步鼓励农民发展生产的积极性,开展爱国丰
The Central Military Commission announced the Provisional Regulations on Agricultural Tax for 1952 in the Land Reform Areas of Central South Area and the Provisional Regulations on the Agricultural Tax for 1952 in the Non-Agrarian Reform Areas in Central South Area. These two Ordinances are formulated in accordance with the principle of “guiding the agricultural taxation work in 1952” of the Central Government People’s Government Office of State Council and in combination with the rural economic conditions and class relations in Central South District and the actual experience of implementing the agricultural tax law over the years. It has brought the general principle of central agricultural taxation: “It is clear and specific that” the implementation of the procuratorial system should be carried out in line with the rates and be gradually unified and all attachments should be eliminated. " Whether the agricultural taxation work can accomplish its task in the future and the only correct standard should be whether the various provisions stipulated in the two ordinances are conscientiously implemented and that no other criteria can be followed to implement these two Ordinances , Not only can the country’s tax revenue be more assured and the peasants’ burden will be further fair and reasonable, and the peasants will be further encouraged to develop their enthusiasm for production and carry out the patriotism