论文部分内容阅读
为正确贯澈中央新解放区农业税暂行条例及本省施行细则,使农业税计算准确,免出错讹,特制定本计算程序。甲、计算程序:一、产量计算:(一)自耕户产量之计算:以全家总赋元数,乘评定全年每赋元应产量,得出总产量,却为全家纳税产量。(二)出租户产量之计算:以全家出租赋元数,乘评定全年每赋元应产量,按分租比例计算出应收租额,再予加二成后,即为全家出租地纳税产量。(三)租入户产量之计算:以全家租入赋元数,乘评定全年每赋元应产量,按减租后分租比例计算出分得部份,再予打八折后,即为全家租入地纳税产量。
In order to correctly carry out the Provisional Regulations on Agricultural Tax in the New Liberated Areas of the Central Government and the Detailed Rules for the Implementation of the Provincial Government, the calculation of agricultural tax should be accurate and correct. A. Calculations: I. Calculation of Output: (1) Calculation of Output of Farmers: Taking the total funds of the whole family, the annual output of each grant should be assessed and the total output is obtained. However, it is the tax-paid output of the whole family. (B) the production of rental households: the whole family rental Fu Yuan, by assessing the annual per Fu Yuan should yield, according to the proportion of sub-leasing to calculate the rent receivables, and then plus two percent, that is, the whole family to rent tax production . (3) Calculation of output of rented households: Based on the number of rented entitlements of the whole family, the grants shall be assessed on the basis of the annual production of each yuan, For the whole family leased land tax production.