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第一条本细则根据中央人民政府新解放区农业税暂行条例第廾九条之规定,参照本省具体情况制定之。第二条本省农业税之征收,除遵照中央人民政府新解放区农业税暂行条例(以下简称中央条例)之规定执行外,悉依本细则办理。第三条本省有或无农业收益土地,可根据过去土地编查八种地目区分,其应计征农业税之土地为:田、农、荡、果四种地目;不予计征之土地为:基、坟、什三种地目。林地在本年内有收益者,按当地出售价格,折合主粮打七折计征。第四条凡在解放后垦种之生熟荒地,自有收益之年起,生荒免征五
Article 1 These Detailed Rules are formulated according to the specific conditions of the province in accordance with the provisions of Article 9 of the Interim Provisions on Agricultural Tax of the Central People’s Government in the New Liberated Areas. Article 2 The collection of agricultural tax in this province shall be handled in accordance with these Detailed Rules in addition to the implementation of the provisions of the Agricultural Tax of the New People’s Government of the People’s Liberated Areas (hereinafter referred to as the Central Regulations). Article 3 The land with or without agricultural income in the province may be divided into eight categories according to the past land survey: the land to be accrued for agricultural tax shall be four fields: land, agriculture, swing and fruit; the land not to be requisitioned shall be: Base, grave, even three kinds of items. Woodland beneficiaries in the current year, according to the local sale price, equivalent to staple food fight 30% off levy. Article 4 Where after the liberation of cultivated species of wasteland, from the year of its own earnings,