根据国家在过渡时期的总路线和总任务,发挥税收的积极作用,以巩固工农联盟,保证国家财政收入,促进农业相适应的发展和逐步完成对农业的社会主义改造。必须按照毛主席指示:「发展经济,保障供给」的总方针,继续贯彻「种多少田地,应产多少粮食,依率计征,依法减免,增产不增税」的政策。各地务须在应征且确能征收者全部征起,不应征收者不能征收;该减免者必须减免,不该减免者不得减免的原则下,认真执行政策,注意工作方法,保证按时完成任务。为此,对一九五四年的农业税征收工作,特作如下指示:一、本省一九五四年的农业税税率,在稳定农民负担的政策原则下,关中、陕南仍按一九五三年的累进税率执行(关中地区的部分老区实行百分之二十的比例税率)。在人多地少或产量过低的地区,其起征点需要降低者,由专署具体规定执行,报省备查。陕北各县具体税率均照一九五三 According to the general line and general tasks of the state in the transitional period, it will play a positive role in taxation in order to consolidate the alliance of workers and peasants, ensure the state’s revenue, promote the development of agriculture and gradually complete the socialist transformation of agriculture. In accordance with the general principle of Chairman Mao’s instruction: “economic development, protection of supply,” we must continue to implement the policy of “how many kinds of farmland to grow, how much food to produce, how to set a tax on the basis of tax rates, reducing taxes according to law and increasing taxes without increasing taxes”. All services must be requisitioned and indeed all those who can be requisitioned, should not be requisitioned; the relief must be relief, should not be relieved or exempt shall not be under the principle of conscientiously implement the policy, pay attention to working methods, to ensure the completion of the task on time. For this purpose, the following instructions have been specially formulated for the collection of agricultural tax in 1954: 1. The agricultural tax rate in 1954 in the province, under the principle of a policy of stabilizing the peasants’ burden, Progressive tax rate implementation of the year (part of the area of ​​Guanzhong district implementation of the proportion of 20% tax rate). In areas where there is little or no output, the threshold for the lowering of those thresholds needs to be reduced, and the specific provisions of the agency should be enforced and reported to the province for future reference. The specific tax rates in all counties in northern Shaanxi are 1953