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爲健全与统一国家公糧收支、保管和調度的制度,以保障軍需民食,调節糧食市场供求和實現一九五零年國家財政收支概算,特作如下决定: 一、公糧收支 (一)徵收國家公糧的稅則和稅率,統由中央人民政府政務院規定,各級地方人民政府不得自定或修改。國家公糧徵收任務的分配,由中央人民政府政務院依據各地實際情況决定之。各級地方人民政府,必須嚴格遵照中央規定的稅則、稅率和徵糧政策,謹慎而正確地進行徵收,完成任務。凡超過中央所分配的公糧任務,又未違反中央所規定的徵糧政策和法令者,其超過之數額,得按二八提成獎勵,即八成留歸地方,二成上解中央。各縣附加徵收的地方公粮,其比例不得超過正糧的百分之十五,並須報經省人民政府審查轉報大行政區人民政府批准。各省人
In order to perfect and unify the system of revenue and expenditure, custody and dispatch of public grain in order to ensure the supply of military supplies to the people, regulate the supply and demand in the grain market and to achieve the budget estimates for the state budget in 1950, we hereby make the following special decisions: (1) The taxation and tax rates for collecting state grain shall be governed by the provisions of the Central People’s Government, the State Council, and local people’s governments at all levels shall not make their own decisions or modify them. The allocation of tasks for the acquisition of state grain shall be decided by the State Council under the Central People’s Government on the basis of the actual conditions in all places. Local people’s governments at all levels must strictly comply with the tax rules, tax rates and policy of grain requisition prescribed by the Central Government, carry out expropriation carefully and correctly, and accomplish their tasks. Anyone who exceeds the mandate of the central government for distributing grains without violating the policies and decrees for grain collection prescribed by the Central Government shall be rewarded on 28th, that is, 80% shall be left behind and 20% shall be placed on the Central Committee. The additional public grain levied by each county shall not exceed 15% of the total grain and shall be reported to the people’s government of the province for examination and approval for approval by the people’s government of the large-scale administrative area. Provinces