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为正确贯澈本省一九五○年农业税暂行条例施行细则之各项规定,使干部与群众容易了解,以利农业税征收起见,特将细则中疑问解答如下:问:中央规定了统一的新解放区农业税暂行条例(以下简称新区农税条例),本省为何又制定农业税暂行条例施行细则(以下简称本省农税细则),本省农税细则与新区农税条例有何不同?答:新区农税条例,是根据全国新解放区总的情况而制定的,对各省具体情况,难以完全照顾周到,故在第二十九条规定:各省应参照当地具体情况,根据条例精神,拟订施行细则,所以本省农税细则有拟订的必要,以便更加具体的来实现新区农税条例。
In order to correctly understand the provisions of the Provisional Regulations for the Implementation of the 1958 Agricultural Tax in this province, it is easy for the cadres and the masses to understand the reasons for the levying of the agricultural tax. The questions in the detailed rules are hereby answered as follows: Q: The Central Government has stipulated a unified new liberated area Agricultural Tax Provisional Regulations (hereinafter referred to as the New District Agricultural Tax Regulations), why the province formulated the Provisional Regulations on the Implementation of Agricultural Tax Rules (hereinafter referred to as the local agricultural tax rules), the provincial agricultural tax rules and the New District of the Agricultural Tax Regulations What is the difference? A: Is based on the general situation of the newly liberated areas in the country. It is difficult for the provinces to take full and considerate consideration of the specific conditions of the provinces. Therefore, Article 29 stipulates that all provinces should formulate implementing rules according to the local conditions and according to the spirit of the regulations, The rules have the necessary formulation in order to more concretely come to realize the new district agriculture tax regulations.