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第一章总则一、为查实田亩,消灭黑地,确切订定常年应产量,便于依率计征农业税,使负担趋于公平合理,激励农民生产积极性,特根据“新解放区农业税暂行条例”第十七条规定的原则,并参照中南区具体情况,制定本办法。二、田地亩数及常年应产量订定标准,均须严格依照中央财政部颁布之“农业税土地面积及常年应产量订定标准”的规定办理;各省并得根据省内具体情况,制定补充办法,报请中南军政委员会财政经济
Chapter I General Provisions 1. In order to verify Tianmu and eliminate the black land, it is necessary to formulate a perennial annual production volume so as to facilitate the calculation of agricultural tax at the rate that will make the burden fair and reasonable and encourage the enthusiasm of peasants to produce. According to the Provisional Regulations on Agricultural Tax in the New Liberated Areas, “Article XVII of the principle, and with reference to the specific circumstances of South China, the formulation of this approach. Second, the amount of acres and the perennial standard of production should be set in strict accordance with the Central Ministry of Finance promulgated the ”agricultural land area and perennial should be set for the production standards" requirements; provincial and may be based on the specific circumstances of the province, formulated Supplementary measures, report to the Central Military Commission of the financial economy