陕西省农业税地区负担安排方案已经下达。目前大部分县、市已根据省下达的方案制定了本县、市的负担安排方案,有的并已开始了调整常年产量的工作。现就我们的认识,把陕西省农业税负担的安排情况和主要体会叙述于后:一、基本情况陕西省1957年已实现了高级农业合作化,入社农户占总农户的98.23%。过去陕北和关中的老区实行有免征额的比例税制,关中和陕南地区实行累进税 Shaanxi Province, agricultural tax burden arrangements program has been issued. At present, most counties and cities have formulated the burden-sharing plans for their counties and cities according to the plans released by the provinces, and some have begun the work of adjusting perennial output. Now, on the basis of our understanding, we have described the arrangements for the tax burden on agricultural tax in Shaanxi Province and its main experiences: I. Basic Conditions Shaanxi Province has achieved a high level of agricultural cooperation in 1957, with 98.23% of the total number of farmers participating in the project. In the past, the old areas in northern Shaanxi and Guanzhong had a system of tax exemption in proportion and the progressive tax in Guanzhong and southern Shaanxi