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第一章总则第一条木细则根据中央新解放区土地改革地区艘业税暂行条例(草案)第二十九条之规定,并参照本省新解放区土地改革地区农村经济实际情况制定之。第二条新解放区农业税,以户为单位,按农业人口每人平均农业收入累进计征。第三条凡有农业收入的土地,地权不论为公属私或代管性质,以直接经营或出租者,除本细则另有规定者外,均由其收入所得人交纳农业税。典当地的农业税,由承典承当人交纳。副业收入不予课税。
Chapter I General Provisions Article 1 The detailed rules shall be formulated in accordance with the provisions of Article 29 of the Provisional Regulations on Shipping Tax in the Land Reform Areas of the Central Liberated Areas of the Central Liberated Areas and with reference to the actual conditions of the rural economy in the land reform areas in the newly liberated areas of the province. Article 2 The agricultural tax in the new liberated areas shall be accrued by the average agricultural income per capita of the agricultural population on a household-by-household basis. Article 3 All land with agricultural income shall be directly operated or rented irrespective of their personal or customary nature. Agricultural taxes shall be paid by their income earners unless otherwise provided in these Articles. Pawn of the agricultural tax, 承 承承人 承蒙. Sideline income is not taxable.