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第一条:本細則依照新解放區农业税暫行条例(以下節称条例)第二十九條之规定,制定之。第二条:条例第二条所稱「农业人口」,係指直接经營農业,或以农业收入为主要生活來源者而言,农业人口计算,一律以登記人口土地清册時之實有人口為準:登记后增添或減少,則本年不再变更,家中農業人口者,以一戶一人計算。第二条:條例第四條第一項所称「因怠於耕作而致荒无者」係指可耕而不進行耕作之土地。
Article 1: These Rules are formulated in accordance with the provisions of Article 29 of the Provisional Regulations on Agricultural Taxes in the New Liberated Areas (hereinafter referred to as the “Regulations”). Article 2: “Agricultural population” as mentioned in Article 2 of the Regulations refers to those who directly operate agriculture or whose incomes from agriculture are the main source of income. For the agricultural population, the actual population when registering the population and land inventory Whichever comes first: increase or decrease after registration, no change will be made this year. The number of agricultural population in the household shall be calculated on a household-by-household basis. Article 2: The term “landless due to laziness” as mentioned in Item 1 of Article 4 of the Ordinance means land which is arable but not cultivated.