本会9月7日发布的“关于工957年农业税征收工作的指示”中规定:高级农业社的农业税以社为单位征收,对不同地区采取有差别的比例税制,税率在计税收入的11%—20%的范围内分别规定;初级农业社和个体农民仍以户为单位,按其常年应产量和1955年农业税征收暂行办法的规定计征。近据各地反映,在部分人多田少地区,某些初级农业社和个体农民以户为单位累进的税率低于高级农业社的最低税率,不够合理。为了平衡高级农业社与初级农业社和个体农民的负担,有利于合作化的巩固,特作如下补 The “Instructions on the Collection of Agricultural Taxes in 1995” promulgated by the Seventh Council of the People’s Republic of China on September 7 states that the agricultural tax of the advanced agricultural cooperatives shall be levied on a unit basis and different tax rates shall be adopted for different regions at tax rates Of 11% -20% of the scope of the provisions; the primary agricultural cooperatives and individual farmers are still household units, according to their perennial production should be and the 1955 Provisional Measures for the collection of agricultural tax levied. According to reports from various places, it is not reasonable enough that in some areas of the Tadasie-Taidong area, the progressive tax rate of some primary-level agricultural cooperatives and individual farmers on a household basis is lower than the minimum rate of advanced agricultural cooperatives. In order to balance the burden of senior agricultural cooperatives with primary agricultural cooperatives and individual peasants, it is conducive to the consolidation of cooperation and is especially supplemented by the following