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第一章总则第一条:为支援人民解放战争,取得最后胜利,加强解放区之经济建设,特根据发展农业生产、负担合理与计算简便之原则,制订本农业税征收办法。第二条:为政简民便,特将公粮、田赋、柴草等负担同时并征并附征乡村经费。第三条:本办法以户为计算负担单位,以中亩为负担标准(每中亩产量为一晨五十斤),无中亩而有地级之地区,可根据中
Chapter I General Provisions Article 1: In order to support the people’s war of liberation, obtain the final victory and strengthen the economic construction in the liberated areas, formulate the measures for the collection of this agricultural tax based on the principle of developing agricultural production, reasonable burden and simple calculation. Article 2: For the sake of the government and the people, special burdens of public grain, land, firewood and the like shall be levied at the same time and requisitioned for rural funding. Article 3: In this measure, households shall be the unit of burden-calculation, and in the area of mu (kilogram per mu), the area without acreage shall be calculated according to