安徽省人民政府命令皖财字第零零二九二号安徽省一九五二年农业税施行细则业经呈报华东军政委员会批准。兹随令公布,希即遵照施行。主席曾希圣第一章总则第一条本细则根据中央人民政府一九五○年颁布之「新解放区农业税暂行条例」的规定暨中央人民政府政务院与华东军政委员会先后颁发之「关于一九五二年农业税收工作的指示」并参照本省具体情况制定之。第二条农业税以户为单位,按农业人口每人平均全年农业收入累进计征。全年一次计算,分夏、秋两季征收,夏季预征税额,秋季征收时在全年应征税额内扣除之。第三条凡有农业收入的土地,除本细则另有规定者外,均由其收入所得人缴纳农业 Anhui Provincial People’s Government ordered Wancai Zi No. 02292 Anhui Province, 1952 agricultural tax rules have been submitted to the East China Military and Political Committee for approval. It is hereby announced that she will comply with the implementation. Chairman Zeng Xi-san Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the Provisional Regulations of the Agricultural Liberation Zone in the New Liberated Areas promulgated by the Central People’s Government in 1950 and the Provisional Regulations of the Central People’s Government and the East China Military and Political Committee on the Provisional Regulations of the People’s Republic of China on “ Instructions on agricultural tax work ”and make reference to the specific circumstances of the province. Article 2 Agricultural tax shall be calculated on a household-by-household basis with the average annual agricultural income per capita of the agricultural population. Calculated once a year, the summer and autumn seasons are levied, the tax is levied in summer, and deducted within the applicable tax during the autumn when levied in autumn. Article 3 Where the land with agricultural income is paid by its income earners except as otherwise provided in these Articles