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第一章总则第一条本细则根据中央人民政府一九五○年颁布「新解放区农业税暂行条例」的规定及中央人民政府政务院颁布「关于一九五三年农业税工作的指示」,并参照本省具体情况制定之。第二条农业税以户为单位,按农业人口每人平均全年农业收入累进计征。淮南、江南地区,全年一次计算,一次减免,夏季预征税额,在秋季征收时全年应征税额内扣除之;淮北地区,全年一次计算,夏、秋分成雨季征收,两次减免。第三条凡有农业收入之土地,除本细则另有规定者外,均由其收入所得入缴纳农业税。第四条下列各种土地免纳农业税:
Chapter I General Provisions Article 1 These Detailed Rules and Regulations are formulated in accordance with the Provisional Regulations of the People’s Republic of China on Agriculture Tax promulgated by the Central People’s Government in 1950 and the Administrative Instructions of the Central People’s Government Government on the Work of Agricultural Tax 1953, The specific circumstances of the development. Article 2 Agricultural tax shall be calculated on a household-by-household basis with the average annual agricultural income per capita of the agricultural population. Huainan, Jiangnan area, once a year calculation, a relief, the amount of tax pre-levy in the summer, the tax levied in the fall of the year tax deduction; Huaibei region, once a year calculation, summer, autumn rainy season levied twice relief. Article 3 All land with agricultural income shall be subject to the agricultural tax from its income except as provided in these Articles. Article 4 The following types of land are exempt from agricultural tax: