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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部制定之。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。第四条左列各种土地免纳农业税:一、荒地;但因怠于耕作而致荒芜者,不免。二、以试验为目的的农场、林场和苗圃,经县(市)以上人民政府批准者。
Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the provisions of Article 40 of the Common Program of the Chinese People’s Political Consultative Conference and with reference to the actual 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. Article 4 The left-hand side of the various types of land is exempt from agricultural tax: First, the wasteland; but due to lazy farming induced desolation, inevitably. Second, the pilot for the purpose of the farm, forest and nursery, by the county (city) above the approval of the people’s government.