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第一章总则第一条本办法依据中央人民政府政务院「关于一九五○年新解放区夏征公粮的决定」之原则制定之。第二条本办法适应于尚未实行土地改革之新解放区,具体实行地区,由专署(市)批准,报本府备案。第三条凡有夏季农业收入之土地(包括小麦、大麦、豌豆、夏麻及夏季有收入之菜园、菓园等)均应负担农业税,夏季负担为全年应纳负担的一部份。第四条夏征农业税征收率,以全省夏收常年总产量,按百分之十三订定;地方附加按农业税征收额15%附征之。第五条本办法以户为负担单位,以负担亩为标准,按农业人口计征,无负担亩地区按土地每年平均之常年产量,以一百五十斤为标准折合负担亩计征。第六条典当地由承典当人缴纳。第七条租佃土地依第十五条之税率按左列规定负担:
Chapter I General Provisions Article 1 These Procedures are formulated in accordance with the principle of “decision of Xia Zhenggong Grain in the New Liberated Areas in 1950” of the Central Government, the government department of the Central People’s Government. Article 2 These Procedures are adapted to the newly liberated areas and specific regions where land reform has not yet been implemented, which is approved by the agency (city) and reported to the government for the record. Article 3 The agricultural tax shall be borne on land with summer agricultural income (including wheat, barley, peas, summer flax and income vegetable gardens, orchards, etc.) and the summer burden is a part of the annual allowable burden. Article IV The levying rate of the agricultural tax collected in summer shall be fixed at 13% of the total perennial total output of the province in summer. The local additional tax shall be levied at 15% of the levied agricultural tax. Article 5 These Measures shall be based on the standard of burdens on mu and on the basis of the agricultural population. The area without annual burden of mu shall be measured according to the annual average annual output of land and the standard of 150 kilograms. Article 6 Pawn pawn pawn to pay. Article 7 The tax rate of tenancy land under Article 15 shall be borne according to the provisions of the following list: