查本省地政,因过去国民党政府腐败统治,对人民买卖土地长期不过拨,或编查后分户化名故意不承认,造成有田无赋、有赋无田现象,甚为普遍。虽经一年来的剿匪、反霸、减租、征粮、生产救灾等各种运动,群众觉悟提高,报出大量黑地;但目前仍有不少人,对我合理负担政策,认识不足,继续其逃避或转嫁负担之非法行为,或存有顾虑,怕报出后受处罚,而隐瞒不报。为正确贯彻一九五○年新解放区农业税暂行条例,使负担合理,奖励人民自报和检举漏报黑地,并使计算负担简便起见,特作如下指示:(一)凡在计算负担之前,自报或被检举的黑地,不论出租或自耕,一律合并按率计征。 Check the province of land and resources, due to the KMT government over the past rule of corruption, the people’s land for a long time without land allocation, or after the investigation of subconscious deliberately not recognize, resulting in a field without endowment, there is no field phenomenon, is very common. Although various campaigns such as banditry, anti-tyrants, rent reduction, requisition of grain and production and disaster relief have been conducted over the past year, the masses have been raising their awareness and publishing a large number of black places. However, there are still many people who have not paid any reasonable attention to my policy, Continue to evade or pass on the burden of illegal acts, or have concerns, fear of punishment after reporting, and conceal not reported. In order to correctly implement the Provisional Regulations on Agricultural Tax in the New Liberated Area in 1950 so as to make the burden reasonable and to reward the people for self-reporting and report of negligence of the black soil and to ease the burden of calculation, the following special instructions shall be specially formulated: (1) Before the calculation of the burden, Any self-reported or prosecuted black land, whether rented or self-cultivated, will be collected at the same rate.