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自从农业社会主义改造运动开展以后,一般农村土地买卖已日趋減少,为顺利推进农业社会主义改造,限制农村资本主义的发展,特对农村土地的移转及契税工作作如下通知:一、对农村土地的买卖在法律上虽不禁止,但在实际工作中应防止农民不必要的出卖和出典土地,因此,今后农村土地买卖、典当及其他移转,均应首先报请乡人民委员会审核,转报区公所或区人民委员会批准(未设区的报县、市人民委员会批准),并取具区公所或区人民委员会的介绍信(未设区的应取具县、市人民委员会的介绍信),始得办理契税手续。
Since the implementation of the socialist transformation of agriculture, the sale of land in rural areas has been declining. In order to smoothly promote the socialist transformation of agriculture and limit the development of rural capitalism, special notice has been given to the transfer of rural land and the deed of taxation: Although the sale of land is not banned in law, in actual work, it is necessary to prevent peasants from unnecessary selling and listing of land. Therefore, in the future, the sale of land in the countryside, pawnshops and other transfers should first be submitted to the township people’s committee for review and reporting District Public Office or District People’s Committee approved (not provided for the newspaper County, Municipal People’s Committee approval), and take the District Office or District People’s Committee’s letter of introduction (without the district should be provided with the county, city people’s Committee letter of introduction) , Had to apply for deed tax formalities.