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建国之后,国家高度重视农民和农村问题。1950年9月1日政务院就颁布了《新解放区农业税条例》。为了保护农民和特殊群体的利益,《新解放区农业税条例》明确规定了哪些土地可以免交农业税、哪些土地可以在一定期限内免交农业税,而对一般的土地则按照规定实行全额累进税纳税。同时规定,凡遭受水、旱、虫、雹等灾害的,应予以酌情减免。《新解放区农业税条例》的颁布实施,彻底废除了国民
After the founding of new China, the state attaches great importance to peasants and rural issues. On September 1, 1950, the State Council promulgated the “Regulations on Agricultural Taxes in the New Liberated Areas.” In order to protect the interests of peasants and special groups, the “Regulations on Agricultural Taxes in the New Liberated Areas” clearly stipulates which types of land can be exempted from paying agricultural taxes, which types of land can be exempted from paying agricultural taxes within a certain period of time, and where the general land is fully tax-in- . At the same time stipulates that who suffer from water, drought, insects, hail and other disasters, should be discretionary relief. The promulgation and implementation of the “Regulations on Agricultural Taxes in the New Liberated Areas” completely abolished the nationals