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第一条本办法依据解放区农业税暂行条例《草稿》雲南省施行细则(以下简称细则)第十三条制定之。第二条凡條例细则規定應納税之田地,及其他特产林木等收入,悉依本办法进行调查評議。第三条縣区乡(村)得设以下组织、领导与推动调查评議工作之進行。(一)縣区由党政军民,共同组织农业税徵收委员会,负责督促,领导田地之调查評議及徵粮工作之進行,人數由各地自定并得聘请當地有
Article 1 The present Measures are formulated in accordance with Article 13 of the draft “Provisional Regulations on Agricultural Taxes on Agriculture in the Liberated Areas” and the Detailed Implementation Rules of Yunnan Province (hereinafter referred to as the “Detailed Rules”). Article 2 Where the rules stipulate the taxable field and other special products such as forest and other income, according to the measures for investigation and appraisal. Article 3 The following organizations shall be set up in the county townships (villages) to lead and facilitate the investigation and appraisal work. (I) The county and district government, military and civilian shall jointly organize the agricultural tax collection committee to supervise and lead the investigation and appraisal of the fields and the requisition of grain, the number of which shall be determined by the local people