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福建省人民政府命令(府粮农字第一八一六号)兹遵照中央人民政府政务院关于未依法实行减租或已预收租额之土地负担问题的解释指示,特将「福建省一九五○年夏季征收公粮实施办法」第八条第二项修正如下:一、凡未依法实行减租,或已预收租额之土地,地主按其所得租额加二成累进负担,并将佃户分租部份按百分之九的固定税率合并,均由地主负担。负担以后实行减租者,地主得将佃户之负担部份,由减租额中扣除之。二、凡减租法令免予减租之土地,原则上由业佃双方负担,业主按分租额累进征收不加成,佃户分得部份按固定税率百分之九负担,得由业主代缴后·业佃双方按上述规定自行清理之。主席张鼎丞一九五○年七月二十九日
Order of Fujian Provincial People’s Government (Prefecture Grain Farm Word No. 1816) hereby complies with the instructions of the Central People’s Government [Legislation Digest] of the People’s Government [Legislation Digest] on land not subject to rent reduction or advance rent collection according to law, The second paragraph of Article 8 of the “Measures for the Implementation of the Means of Summer Levy of Summer Garments” is amended as follows: 1. Land not subject to rent reduction or advance rent collection according to law shall be subject to a progressive burden of 20% Some are consolidated at a fixed rate of 9%, all borne by the landlord. After the burden is imposed on the rent reduction, the landlord will deduct the portion of the tenant’s burden from the rent reduction. 2. Where the decrees of rent reduction are exempt from rent reduction, in principle, both parties shall bear the burden of renting. The owners shall not accumulate progressive rent according to the sub-rent. The share of the tenant shall be paid at a fixed rate of 9% by the owners After the tenancy of both parties in accordance with the above provisions of self-cleaning. Chairman Zhang Dingcheng July 29, 1950