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为健全与统一国家公粮收支、保管和调度的制度,以保障军需民贪,调节粮食市场供求和实现一九五零年国家财政收支概算,特作如下决定:一、公粮收支:(1)征收国家公粮的税则和税率,统由中央人民政府政务院规定,各级地方人民政府不得自定或修改。国家公粮征收任务的分配,由中央人民政府政务院依照各地实际情况决定之。各级地方人民政府,必须严格遵照中央规定的税则、税率和征粮政策,谨慎而正确地进行征收,完成任务。凡超过中央所分配的公粮任务,又未达反中央所规定的征粮政策和法令者,其超过之数额,得按二八提成奖励,即八成留归地方,二成上解中央。各县附加征收的地方公粮,共此例不得超过正粮的百分之十五,并须报经省人民政府审查转报大行政区人民政府批准,各省人民政府及专员公署并得根据所辖各县地方财政具体情况,对地方公粮加以适当的调度和调剂。(2)实行严格的公粮入库制度:国家公粮入中央公粮库;县地方粮入县公粮库。为加强国家公粮管理,中央设粮食管理总局,受中
In order to perfect and unify the system of revenue and expenditure, custody and dispatch of public grain in order to safeguard the army and the people, adjust the supply and demand in the grain market and make the budget estimate for the state budget in 1950, make the following special decisions: 1) The taxation and tax rates for collecting state grain are governed by the provisions of the Central Government, the State Council, and the local people’s governments at all levels. The distribution of the task of collecting state grain shall be decided by the Central Government, according to the actual conditions in each place. Local people’s governments at all levels must strictly comply with the tax rules, tax rates and policy of grain requisition prescribed by the Central Government, carry out expropriation carefully and correctly, and accomplish their tasks. Anyone who exceeds the tasks assigned by the central government for grain and fails to meet the anti-grain policies and decrees stipulated by the Central Government should be rewarded on 28th, that is, 80% shall remain in the local government and 20% will be accountable to the Central Government. The total amount of local grain levied by each county shall not exceed 15% of the total amount of grain, and must be submitted to the people’s government of the province for examination and approval for approval by the people’s government of the large-scale administrative region. The provincial people’s governments and the commissioners’ County local financial conditions, the local public grain to be appropriate scheduling and adjustment. (2) The implementation of strict system of public storage of grain: the national public grain into the central public grain storage; county grain into the county grain storage. In order to strengthen the management of the national grain, the Central Government set up the Grain Management Bureau and is subject to it