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第一條本細則依據中央人民政府政務院颁佈新解放區农業稅暫行條例(下簡稱條例)第廿九條之規定,並參照本省具體情現制定之。第二條除條例第四条规定者外,无收益之宅地、場院、隙地等不計負担,山土(不是旱田)亦暂不計負担。山土依当地習慣判斷劃分,如有爭議經农业稅調查評議委員會(下稱評議會)復議,由区人民政府依法裁定之。
Article 1 These Detailed Rules are formulated in accordance with the stipulations of Article 29 of the Provisional Regulations of the Agricultural Liberation Area in the People’s Liberation Area promulgated by the Central People’s Government, and are formulated with reference to the specific conditions of the province. Article 2 Except for the provisions of Article 4 of the Regulations, land, premises and space without revenue shall not be burdened by the land, nor shall the land (not the dry land) temporarily afford the burden. Judged by the local custom judging division of land, if controversial agriculture tax investigation and Evaluation Commission (hereinafter referred to as council) reconsideration, the district people’s government ruled in accordance with the law.