ECONOMIC - AGRICULTURAL TAX

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000600220801-8
• Release Decision: RIPPUB
• Original Classification: C
• Document Page Count: 4
• Document Creation Date: December 22, 2016
• Document Release Date: June 28, 2011
• Sequence Number: 801
• Publication Date: May 12, 1949
• Content Type: REPORT

Sanitized Copy Approved for Release 2011/06/28: CIA-RDP80-00809A000600220801-8
INFORMATION FROM
FOREIGN DOCUMENTS OR RADIO BROADCASTS CO NO.
-11
CLASSIF. .TION
CENTRAL INTECLI'GEIVC `aUN' REPORT
COUNTRY Communist china
SUBJECT Economic - Agricultural
HOW
PUBLISHED Daily newspaper
WHERE
PUBLISHED, Zb -lien
V TE
PUBLISHED 2B Sep 1948, 4 Oct 1948
LANGUAGE Chinese
OOH MCOSOYT oTCRIOO IOSCSCCTY,.'O COTSCTIOC NC OCTi?OCI: OstsiU
N.. OOC oorreo sTIITU Ofl71O iii: OICCIOS CP"USIOOM6 CCT. ii
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100010 OT UO'.-. UuIMIMC *"F nno FeCO is TSOOliI1C.
lwantuna. Jih-uao.
INFORMATION 1948
DATE DIST. /y)hy 1949
NO. OF PAGES 4
SUPPLEMENT TO
REPORT NO.
THIS IS UNEVALUATED INFORMATION
kVANTUBG AORICLLTURAL INCONI TAX LAW
AND C_ O1Q~DPAT
AGRICULTURAL INCOME TAX RBGU ATIORS -- Ewantung Jih-pao, 4 Oct 48
1. This tax applies to income derived from all produce of agicultural
lands, orchards and gardens, and from animal husbandry.
2. The following types of land are exempt from taxation: land used for
the cultivation of textile raw materials, such as cotton and Ls p, newly-
opened land which has been cultiaated not moro than 4 years or former waste-
land cultivated not more than 2 years, residential and grave land and land
used for c,mmunications; public clay pits or stone quarries, newly started
orchards, pastures, government-operated agricultural experiment stations,
animal breeding stations, nurseries and seed plate.
On approval of the local. authorities, tax exemption or reductions
may be granted to indigent widows, orphans, and the physically inxpscitated,
to Indigent dependents or survivors of soldiers and police, and to those who
bare made special contribution to `tee people or gained special merit.
3. land classifications and standards of production are fixed as follows:
Class A, 180 kilograms per ace; Class B, 360; Class C, 570; Class D, 750;
Clasre E, 900; and Class F, 1,110.
4. The agricultural income tax is based on land classifications, atandarde
of production and avaragw individual in-come, according to a pros. easiva ate.
Individuals whose average income per year is 90-850 kilograms will
be assessed according to the tax schedule. Those *hose income is above 850
kilograms will pay a surtax of 0.3 portent for every additional 5 kilograms,
to'a maximum of 965 kilograms, after which there will be no extra assessment.
:'hose who pay rent in kind will be aseaeeed an additional 50 percent
for that produce paid as rent. Those with one of the following qualifications,
however, will be assessed only according to the original tax amount: widows,
orphans, the physically incapacitated, individuals whose income is lose than
50X1-HUM
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200
In-
diwhose and are dnnusl income certified by
from the rent oh'inu kind and heldoesm governments, and i og-
dividuals og
125 kilogram.
5. land farmed by the owner shall be allowed a deduction of 10 percent
from the tax amount for farm expenses. There will be no deduction for those
holding rented land, land managed by persons other than the owner, or public
land.
Farmers who possess domestic animals may deduct annually 75 kilograms
of the total food production per head of cattle and donkeys, and 150 kilograms
per head of;mulee and horses. If they are not farm animals, such feed ex-
penses may not be deducted.
6. The individual will be the unit in computing the tax and t`ne family
the unit in collecting it. Members of a family include all in a household
who are recorded as such in the census registers as of the publication date
of these regulations, dependents who have been supported by the taxpayer for
at least 6 months before publication of the regulations, etudentsrenppdyC'bd
by their families, long-term employees, and all persons who have been sup-
ported by a family for 6 months.
7. Those in one of the following categories will be considered as
individuals; those who have entrusted their. land to othere to manage or
cultivate; temples, churches, etc., which rent out their lands (Those
which cultivate the land themselves, however, will be considered as inde-
pendent farmers).; absentee owners who rent out their land, bpt return to
collect rents ' ; ,(,~ tirtb1r sass or those who do not return, rents, after the
deduction of taxes, will be taken into custody by the government, acting as
agent for the owner.)
8. Publicly owned cultivated land and land cultivated by owners shall
be reckoned as follows: Organizations, groups and schools cultivating less
than 3.3 acres of public land will be considered as individuals, 3.3-6.6
acres as two individuals; 6.6-9.9 acres as three individuals; etc. Tenants,
after deduction, rent in kind from their standard production, will be counted
according to the number of persons.
9. Iand of persons living in me hsien (or city) and owning land in
another, or owning land in both the helen of residence and also in another
hel n, shall all be reported to the heleu of residence fof uddfidd compn
tation of tax. At collection time, however, taxes may be paid separately to
the goverment: of the heiens or cities where the lard is located. The name
procedure will be followed in regard to oh'us.
Ikoh ohl_u and village will organize an evaluating committee to page
on matters of tax exemption and reduction.
Whole rice will be the standard and the city the unit for computing
Uses.
1948 ICULTWpAL W= 1 TAX-COMPUTATION TABLE -- Xwantung Jih-pao, 28 Sep 48
The following data used by the Chin Reten government is published as an
aid in computing taxes.
A. Indenen. _t aarsere Tax-Computation Table
1. Cross production minus farm and livestock expenses equals net produc-
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2. Net production divided by the number of taxable individuate equals
the average production per individual (to ob:,ain tax rate).
3. Not production multiplied by the tax rate equals the amount payable.
4. Amount payable minus 10 percent equals the actual tax.
B. tenant Farmers
1. Grass production minus rent and expenses equals net production.
2. Het production divided by the number of taxable individuals equals
Average production per individual (to obtain tax rate).
3. Not, production multiplied by the tax rate equals the amount payable,
4. Amount payable minus 10 percent equals actual tax.
C.
1. Gross rent payments received. divided by the number of taxable
individuals, equals the average, production for each individual (to obtain tax
rate).
2. Gross rent payments received multiplied by the tax rate plus 50 percent
equals actual tax.
D. Independent-Plsrmers Who Are Also Tenant Paiaers
1, Independent production plus tenant croduotion minus rant payments and
fawn livestock expenses equal total net production.
2. Total net production divided by the number of taxable individuals
equals average production per individual (to obtain tax rate).
3. Total net production multiplied by the tax rate equals amount payable.
4. Amnumt payable minus 10 percent equals actual tax.
L independent Farmers o Are Also landlords
1. Independent production minus fen and livestock expenses plus rent
payments received equals gross profit.
2. Gross profit divided by the number of taxable individuals equals average
production per individual (to obtain tax rate).
3. Independent lroduotien minus farming expenses eque s net production.
Not production *ultiplidd by the tax rate equals the amount payable for the
independent portion.
4. The amount payable for the independent portion minus 10 percent equals
the actual tax for the izdependent portion.
5. Rent payments received multiplied by the tax rate equals th3 amount
payable. Amount parable plus 50 percent equals the actual tax for rented portion.
6. Actual tax for independent portion plus actual tax for rented portion
equals total actual tax.
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F. 7nftMrdeat more Who Are Also Landlords am Tenants
1.. Independent production plus production of rented land minus rent paid
out and fare livestock expenses plug rent payments received equals gross profit.
2. Gross profit divided by the number of taxable individuals equals average
production per individual (to obtain tax rate).
3. Independent production end production of rented laad, multiplied by the
tax rate equals amount payable for independent farming and rented land portion.
4. Aeauat payable for independent and rented land portion minus 10 percent
equals acUdl. tax for the portion.
5. Hunt payments received multiplied by the, tax rate plus 50 percent equals
the actual tax for rent payments received portio:..
6. Actual tax for independent and rented land portion plus actual tax for
rent payments received portion equals total actual tax.
1. Total land area In men 1Q. sou equals 1/6 aore3 divided by 20 non
equals nimber of taxable individuals in organisations and groups owning land.
2. gross production divided by the number of taxable individuals equals
average production per individual (to obtain tat-rate):
3. Gross production multiplied by the tax rate equals actual-tax.
Sanitized Copy Approved for Release 2011/06/28: CIA-RDP80-00809A000600220801-8