论文部分内容阅读
第一条:本办法依据中央人民政府政务院颁布「关于一九五○年新解放区夏征公粮的决定」及本区实际情况制定之。第二条:本年公粮分夏秋两次缴纳,夏季公粮系预借性质,凡有夏收而非严重灾荒的地区,均依本办法之规定向有夏收农业收益者借征,俟秋季征收时,再依中央农业税法计算全年负担清结之。第三条:夏季公粮,以大行政区为单位,借征总额平均不得超过夏收正产物总额百分之十三,在夏收较少之贫瘠省份,以不低于百分之十一为原则,夏收较多之富庶省份,以不超过百分之十五为原则。
Article 1: The present Measures are formulated in accordance with the “Decision on Xia Zhenggong Grain in the New Liberated Area in 1950” promulgated by the Central Government Government Office and the actual conditions in this area. Article 2: Public food is paid twice in the summer of this year. The summer cereals are pre-borrowed in nature. Where there is a summer harvest but not a serious famine, they are all levied to those who have benefited from the summer harvest in the summer. When autumn is levied, Calculated in accordance with the Central Agricultural Tax Law for the full year and then liquidated. Article 3: In summer, the public grain should take the big administrative area as a unit, and the total amount of levy can not exceed 13% of the total amount of summer harvest. In the barren province where the summer harvest is relatively small, no less than 11% of the summer harvest The more prosperous provinces, with no more than 15% of the principle.