茲根據中央人民政府政務院關於農業稅指示的‘種多少田地,應產多少粮食,依率計徵,依法减免,增產不增稅’的公平合理獎勵增產的負担政策,將農業稅夏徵分配、徵收及减免等作如下規定: 一、根據農業稅全年一次分配,兩次徵收的原則,爲簡化手續,採夏季借徵,秋季結算的辦法。二、夏借以種植夏季農作物(包括小麥、大麥、莞豆、菜園、油菜籽、苜蓿及其他夏季有收穫之作物等)土地的應產量(即夏季標準畝)爲計算根據: In accordance with the burdens of fair and reasonable rewards and stimulation of production by the State Council, the Central People’s Government, the State Council, on how much farmland to produce, how much food to be produced, how much food to be produced, For the purpose of simplifying the formalities, the method of collecting loans in summer and settling in autumn will be adopted according to the principle of once-year allotment of agricultural tax and collection twice. Second, the summer should be based on the production of summer crops (including wheat, barley, walnuts, vegetable gardens, rapeseed, alfalfa and other crops harvested in summer) should be calculated (that is, summer standard acres) basis for calculation: