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第一章总则第一条本细则根据新解放区农业税暂行条例第二十九条之规定制定之。第二条新解放区农业税,以户为单位,按农业人口第人平均农业收入累进计征。第三条凡有农业收入的上地,地权不论属公属私或代管性质,以直接经营或出租者,除本细则另有规定者外,均由其收入所得人交纳农业税;副业收入不予课征。第四条左列各种土地免纳农业税:
Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 29 of the Provisional Regulations on Agricultural Tax in the New Liberated Areas. Article 2 The agricultural tax in the newly liberated areas shall be assessed on the household-by-household basis on the basis of the average agricultural income of the agricultural population. Article 3 Where the land with agricultural income is directly owned or managed by a land-owned or self-managed property, agricultural land is paid by its income earners unless otherwise provided in these Detailed Rules; No levy. Article 4 The left column of various types of land is exempt from agricultural tax: