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我省农業稅夏徵工作,已在大部地區進行過两年。實行結果,对粮食供应与调剂农民負担都起了很大作用,夏徵政策受到群众热烈拥护。為了貫徹中央“一次計算两季徵收”制度,特作如下指示: 一、徵收辦法:仍採用民主評議,政府核定的辦法,即由鄉(村)農業稅调查評議委員會討論評定各戶負担數額,報區人民政府核定后徵收之。各戶負担數額,最高以不超過一九五三年夏季農作物收入的百分之二十五。對革命軍人家屬、烈士家屬、供給制工作人員家属,及老、弱、孤、寡、残废或因夏收将少及其他特殊原因,負担確有困難者,应酌情少徵或免徵,但負担面不宜過窄,一般要達到百分之五十左右。二、夏徵任務的分配:應根據夏、秋產量比例,結合今年小春的收穫情况及目前農民負担能力,採取重點分配辦法,由縣直接分配到乡或村,掌握夏收多的多徵,夏收少的少徵,沒有夏收的不徵,輕災少徵,重災不徵的原則,防止因夏徵而影饗農民的生活和再生產。
Agricultural tax summer levy work in our province, has been in most areas for two years. The implementation of the results has played a significant role in food supply and the adjustment of peasants’ burdens. The policies of summer levy were enthusiastically supported by the masses. In order to implement the central “one-time calculation of two-season levying” system, special instructions for the following: First, the collection method: the use of democratic appraisal, the government approved the method that is by the village (village) agricultural tax review board to discuss the assessment of the amount of burden , The newspaper People’s Government approved after the expropriation. The maximum level of household burden is no more than 25% of the crop revenue in the summer of 1953. As for the family members of the revolutionary army, the families of the martyrs, the families of the supply staff, and those who are old, weak, orphaned, widowed or disabled, or who have difficulties in paying their taxes due to the summer harvest and other special reasons, they should be appropriately reduced or exempted, Should not be too narrow, generally about 50%. II. Distribution of Xiazheng’s Tasks: According to the proportion of summer and autumn crops, and according to the harvest situation of Xiaochun this year and the current peasants’ affordability, we should adopt the method of key distribution and be allocated directly by the county to the township or village. Fewer fewer levy, no summer harvest is not levied, less prone to minor disaster, disaster recovery is not the principle of levy, to prevent summer levy and peasant life and reproduction.