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鉴于我国幅员广大,各地区农业经济发展极不平衡,目前尚不可能实施统一的农业税率,加以新解放区的大部地区业已完成土地改革,因而,一九五○年九月中央人民政府公布的『新解放区农业税暂行条例』的若干条文必须加以适当的修正和补充。其他尚未实行土地改革的新解放区及早已实行土地改革的老解放区,其现行农业税法,亦得根据新的情观酌予修订,俾能适合当地情况。为此特报请中央人民政府主席批准,作如下指示:一、老解放区(包括东北、内蒙、华北和华东的山东、西北的陕甘宁老解放区在内),仍采比例税制,现行农业税法如有不完全适合当地新的情况而需要修改时,得由各大行政区人民政府(军政委员会)酌予修订,报中央人民政府政务院核准施行。华北区农业税法需要修改时得由中央人民政府财政部酌予修订,报中央人民政府政务院核准施行。
Given the vast territory of our country and the uneven development of the agricultural economy in all regions, it is not yet possible to implement a unified agricultural tax rate. Most of the newly liberated areas have already completed land reform. Therefore, the Central People’s Government announced in September 1950 Certain provisions of the Provisional Regulations on Agricultural Tax in the New Liberated Areas must be appropriately amended and supplemented. Other newly liberated areas that have not yet implemented land reform and the old liberated areas that have already implemented land reform as early as possible will also have to amend their existing agricultural tax laws according to the new situation so that they can be adapted to local conditions. For this purpose, the Central People’s Government for approval should be approved by the chairman of the Central People’s Government for instructions as follows: 1. The old liberated areas (including the Shaan Gan-Ning-Lao People’s Liberation Area in Northeast China, Inner Mongolia, North China and East China, including the Northwest Region) still adopt the proportional tax system. When there is a need to revise the information that is not entirely suitable for the new situation in the locality, the people’s government of various major administrative regions (military and political commissaries) may, at its discretion, amend it and submit it to the Central Government for approval. North China Agricultural Tax Law needs to be amended by the Central People’s Government Ministry of Finance discretion to amend, reported to the Central People’s Government, the State Council approved the implementation.