一、为于便于征收公粮,并使各阶层负担公平合理,特根据一九四九年度公粮征收暂行办法第十六条之规定,制定本细则。二、公粮征收时,虽依人民农业收入计征,但土地亩数之多寡,对于农业收入计算之依据,关系甚大,必须确实清查,登记于公粮底册上为止,为此特规定凡过去所隐瞒未报之土地,不为错误,其中农民 1. In order to facilitate the collection of public grain and to make the burden of all strata fair and reasonable, these Rules are formulated in accordance with the provisions of Article 16 of the Interim Measures for the Collection of Public Cereal in 1949. Second, the collection of public grain, though according to the people’s agricultural income tax, but the amount of land acres, the basis for the calculation of agricultural income, a great relationship, we must do a clear inventory, registration in the food base so far, for which special provisions where the past Hiding land that has not been reported is not wrong, among them peasant