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随着夏季征收公粮的结束,秋征工作即将开始。中央人民政府已颁布「新解放区农业税暂行条例」,这个条例,是适应着还未实行土地改革法的新解放区的情况的:(一)它规定了合理的农业税负担制度,采取了以户为单位,按农业人口每人平均的农业收入,累进计征;多收入的多负担,少收入的少负担,没有收入和收入太少的不负担,使新解放区农民负担进一步的合理。(二)按照条例中税率表的计算方法,新区农业税率已从去年约占平均总收入的百分之十七,平均减低到占总收入的百分之十三,确实做到了「适当减轻民负」。(三)按照条例定规,农业税的课征,是根据土地的常年应产量为标准,其因勤劳增产者不多征;相反若因怠于耕作而减少收获量者,也不少征。其它如垦种荒地、
With the end of the summer levied grain, autumn sign work is about to begin. The Central People’s Government has promulgated the Provisional Regulations on Agricultural Taxes in the New Liberated Areas, which is an adaptation to the situation of the newly liberated areas that have not yet implemented the Agrarian Reform Act: (1) It sets forth a reasonable system of agricultural tax burden and adopts a household-based system , According to the average agricultural income per capita of the agricultural population, the progressive calculation; multiple burden of more income, less burden of less income, no income and income is too little burden, so that farmers in the newly liberated areas more reasonable burden. (B) According to the tax rate table in the Ordinance, the agricultural tax rate in the New Territories has been reduced from an average of about 17% of the average total revenue last year to an average of 13% of the total revenue. Indeed, “ negative”. (3) According to the regulation, the taxation of agricultural tax is based on the perennial yield of land as the standard, but the taxpayer will not levy too much for hard-working laborers. On the contrary, if the amount of harvest is reduced due to lazy farming, no sign will be taken. Others, such as reclamation wasteland,