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第一章总则第一条本条例根据中国人民政治协商会议共同纲领第四十条的规定,并参照新解放区农村实际情况制定之。第二条新解放区农业税,以户为单位,按农业人口每人平均农业收入累进计征。第三条凡有农业收入的土地,除本条例另有规定者外,均由其收入所得人交纳农业税。
Chapter I General Provisions Article 1 These Regulations are formulated according to the provisions of Article 40 of the Common Program of the Chinese People’s Political Consultative Conference and with reference to the actual situation of the rural areas in the newly liberated areas. Article 2 The agricultural tax in the new liberated areas shall be accrued by the average agricultural income per capita of the agricultural population on a household-by-household basis. Article 3 All the land with agricultural income shall be subject to the agricultural tax by the income earner thereof unless otherwise provided in these Regulations.