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一九五二年农业税收的总方针是:贯彻查田定产,侬率计征,依法减免,逐步实现统一累进,并取消一切附加。兹根据这一方针,对一九五二年农业税收工作发出如下指示:一、一九五二年农业税的税制、税率,依照下列规定执行。甲、全国各地农业税的地方附加,一律取消。今后对农业只由中央统一征收一道农业税,不再附加。
The general guideline for agricultural tax revenue in 1952 is to carry out the policy of determining the production and consumption of agricultural products and to reduce taxes and losses according to law, gradually achieve the goal of gradual unification and eliminate all attachments. In line with this principle, we hereby issue the following instructions to the 1952 agricultural tax work: 1. The taxation and tax rates for agricultural tax in 1952 shall be implemented in accordance with the following provisions. A, agricultural tax all over the country additional, will be canceled. In the future, a unified agricultural tax will be levied on agriculture by the central government and no longer be added.