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一九五五年農業稅收工作,應繼續實行‘按土地的常年應產量依率計徵,依法減免,穩定負担,鼓勵增產’的政策,因此,本省一九五五年農業稅徵收辦法,决定仍沿用前湖南省人民政府頒佈的‘湖南省一九五四年農業稅徵收實施辦法’執行,其中某些個別問題,因情况變化,應作如下修改; 一、茶油負担問題:為了恢復與發展油茶生產,發揮油農生產積極性,决定油茶山的農業稅全部免徵。因此,原辦法第十三條二項‘茶山’改為茶葉,原‘茶山,包括茶葉、茶籽’等字樣,應予刪去。二、農業人口計算問題:原辦法第十五條一項,依國務院規定修改為:工資制的革命工作人員和工資制的現役革命軍官和職工,一律不計農業人口,但現役革命軍士和兵,仍應在本人家中計算農業人口。三、農場負担問題:原辦法第十八條四項甲、乙兩節,依國務院規定修改為: 甲、國營機械農場、勞改農場,免納農業稅。但勞改農場租種農民私有耕地部分,出租農戶仍應照章納稅。乙、國營農場、地方國營農場自耕部分,按其常年應產量徵收百分之十,出租部分,按其租額徵收百分之十五至二十。以上各項除報講國務院備案外,希遵照執行。
In 1955, the agricultural tax revenue should continue to be implemented in accordance with the policy of “reducing the tax according to the perennial rate of land production according to the law, reducing the tax according to law, stabilizing the burden and encouraging the increase of output.” Therefore, the measures for the collection of agricultural tax in 1955 in our province Following the ’Implementation Measures of Hunan Province for the Collection of Agricultural Tax 1954’ promulgated by the Hunan Provincial People’s Government, some of these individual problems, due to changes in circumstances, should be revised as follows: I. Problems of the burden of tea oil: In order to restore and develop Camellia oleifera Production, give full play to the enthusiasm of oil producers, agricultural oil tax decided Camellia all exemption. Therefore, Article 13 bis ’Dasan’ should be changed to tea. The original ’Dasan, including tea, tea seeds’ should be deleted. II. Calculation of Agricultural Population: Article 15 of the former Measures shall be amended according to the provisions of the State Council as follows: all wage-paid revolutionary staff and wage-paid revolutionary officers and workers in service shall not be counted in the agricultural population. However, the number of active revolutionary sergeants and soldiers, The agricultural population should still be calculated in my own home. Third, the problem of farm burden: Article 18 of the original approach four A, B, according to the provisions of the State Council amended as follows: A, state-owned machinery farms, labor reform farms, agricultural tax exemption. However, the labor reform farm rented part of private farmers’ land, renters should still pay taxes according to regulations. B. State-owned farms and self-farming parts of local state-owned farms shall be levied at 10% of their perennial productive output. Leaseholds shall be levied at a rate of 15% to 20% of their rent. In addition to the above mentioned items reported State Department record, Greek Xi comply with the implementation.