论文部分内容阅读
加强贯彻契税政策的通知财地行字第二号一九五三年八月十四日通知:各专、市、县(镇)人民政府中央人民政府财政部一九五三年四月三十日以财农王字第一七五号通报,通报了山东省莒沂县在春耕时期布置税契,致发生农民自杀的事件。为纠正税契工作中的错误和缺点,通报要求各级财政部门做到以下三点:「(一)组织各级契税干部,特别是县、区,乡三级契税干部认真学习有关契税的法令、指示,务使每个契税干部弄清政策界限,那些应该征收,那些不应该征收,那些应该征收多少,那些应该罚,那些不应该罚,然后再广泛深入宣传,使群众自觉自愿的投税领契,坚决纠正不向群众讲清政策单纯依靠处罚的观点。对于罚则的执行,应采宁宽勿苛的原则。(二)各省(市)专区财政部门,应组织一定力量,在秋收前深入检查一至两个县的契税工作,以便发现问题,纠正偏向,总结经验,教育干部,并将检查结果上报。(三)坚决反对契税工作中的单纯财政观点,目前在农村进行契税工作的地区,应根据当前农村工作情况,把原订计划检查一下,在灾荒地区,除群众自愿要求投税领契者外,均应暂停办理契税,一般地区在进行契税工作时,对生活困难的农
Notice on Strengthening the Implementation of Deed Tax Policy Cai Dai Xing No. 2 August 14, 1953 Notice: All specialties, cities and counties (towns) People’s Government Central People’s Government Ministry of Finance April 30, 1953 On the 17th, King of Agriculture, Agriculture and Fisheries Circular No.155 was informed about the incident in which a tax contract was set down by Chenyi County in Shandong Province during the spring plowing period, causing peasant suicide. In order to correct the errors and shortcomings in the work of taxation, the circular requires all financial departments at all levels to accomplish the following three points: "(1) To organize deed tax cadres at all levels, especially the deed tax officials at the county, district and township levels, to earnestly study the deed tax , Directing, letting each deductible cadre understand policy boundaries, those that should be levied, those that should not be levied, those that should be levied, those that should be punished, those that should not be punished, and then extensively publicized so that the masses voluntarily Deepen resolutely to clarify that the policy of simply refusing to rely on sanctions should be taken from the masses and that the implementation of the penalties should be based on the principle of not being harsh. (2) The financial departments of various provinces (municipalities) should organize a certain amount of force before the fall harvest In-depth examination of deed tax work in one or two counties in order to identify problems, correct bias, sum up experience, educate cadres and report the results of the inspection. (3) Resolutely oppose the simple fiscal viewpoint in deed tax work, , Should be based on the current rural work, the original plan to check what, in the disaster area, in addition to the masses voluntarily asked tax leaders, should be suspended for deed tax, the general area deed tax When made, the difficulties of life on the farm