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农业合作化完成以后,农村的生产关系起了根本的变化,原来以个体经济为基础的农业税征收办法,现在已经不能适用。税收制度是经济的上层建筑,它跟其它的上层建筑一样,必须服务于生产并促进生产的发展。因此,随着农村生产关系的变化和农业生产的发展。农业税制必须与之相适应的进行改革。在此新的形势下,中央已经制定了新的农业税条例(草案),并决定1958年在全国试行。现将新税制的主要精神及我省贯彻执行新税制的意见分述如下:
After the agricultural cooperation was completed, the relations of production in rural areas have undergone fundamental changes. The original measures for collecting agricultural taxes based on the individual economy have now failed to apply. The tax system is an economic superstructure that, like other superstructures, must serve the production and promote the development of production. Therefore, with the changes in rural production relations and the development of agricultural production. The agricultural tax system must be adapted to the reform. Under this new situation, the Central Government has enacted a new draft agricultural tax (draft) and decided to try it out in the entire country in 1958. Now the main spirit of the new tax system and our province to implement the new tax system comments are as follows: