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为贯彻中央人民政府政务院关于一九五二年农业税收工作的指示,特根据华东地区具体情况,对本区一九五二年农业税收工作补充指示如下:(甲)关于贯彻中央规定的税制、税率问题:一、山东省暂仍采行有免税额的比例税制,全家全年农业收入按农业人口每人扣除一○○斤的免税额后,依百分之二十税率计征。但今年应做好改行累进税制的调查研究、典型试验,宣传解释等各项必要的准备工作。二、安徽(包括少数尚未完成土地改革的乡)、浙江、福建三省,苏北、苏南两行政区,南京,上海两市,均按照政务院公布的晚解放区已经完成土地改革地区的累进税率,就一全额累进计征。但对尚未完成土地改革地区的贫苦农民,应给予必要的减免照顾。三、全区各地农业税的地方附加一律取消。四、凡夏季进行预征的地区,秋征时应在全年应征税额中扣除夏季已征税额。
To implement the instructions of the Central Government People’s Government and the State Council on agricultural taxation in 1952, according to the specific conditions in East China, the special instructions for agricultural taxation in 1952 in this area are as follows: (A) The implementation of the tax regime stipulated by the Central Government, Question: 1. In Shandong Province, a proportional tax system with a tax allowance is still in force. The agricultural income of the whole family will be levied at the rate of 20% upon deducting the allowance of 1,000 kg for each agricultural population. This year, however, all the necessary preparatory work for investigation and study of progressive tax reform, typical tests and propaganda and explanation should be done. Second, Anhui (including a few townships that have not yet completed land reform), Zhejiang and Fujian provinces, northern Jiangsu and southern Jiangsu, Nanjing and Shanghai cities have all followed the progressive tax rate of the land reform areas completed in accordance with the late liberation zone announced by the State Council. A full progressive sign. However, the poor peasants who have not completed the land reform areas should be given the necessary relief and relief. Third, all parts of the agricultural tax all over the place will be canceled. Fourth, where the summer pre-levy areas, autumn levy should be deducted from the amount of tax payable in summer tax.