ECONOMIC - AGRICULTURE, TAXES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000600150199-5
• Release Decision: RIPPUB
• Original Classification: C
• Document Page Count: 2
• Document Creation Date: December 22, 2016
• Document Release Date: June 15, 2011
• Sequence Number: 199
• Publication Date: August 24, 1954
• Content Type: REPORT

Sanitized Copy Approved for Release 2011/10/19: CIA-RDP8O-00809AO00600150199-5 I
US Ol?F'1CIMZ wLy CLASSIFICAATIO C
CENTRAL INTELLIGENCE AGENCY
wiS DOmNYl Sf1 [Owfw+ Y L?Tg810a1+aw ?s vax tl[Y 4+.5 Pax+/.?aL S[10w51
'4 twt ub+4i0 Stilts. f+IS+S TSS ?00.!00 0x SIRS IS. >:fll,001 1S!
*0 514. 0l fa[ 0.0. 0300. a1 a0S00fl ITS T0i0'M+f S+MS OT lilt.
0120. Sl ITS 090S00TS TO OS 5t00,01 N aq 4~11!4N41340 90a200 62
REPORT
Ca NO.
DATE OF
INFORMATION 1951
DATE DIST. if Aug 1954
NO. OF PAGES 2
SUPPLEMENT TO
REPORT NO.
THIS IS UNEVALUATED INFORMATION
50X1-HUM
50X1-HUM .
CHIN SE f;i h.IS-' AGRIL'ITI.TUBAi.TAX RATES
AND `PAX I-EV'YT_Wi, OFSP.ATIOIIS
A. Rate Schedule
1. Poor peasants -- 10 percent of principal crops
2. Middle.-class peasants -- 15 percent of principal. crops
3. Rich peasants -- 25 percent of principal .rope
4. Landlords -- 50 percent of principal crops
5. Special households
B. Local Surtaxes
In 1950 and 1951, an additional levy of 15 percent and 20 percent
respectively or, the amount of agricultural taxes paid to the Central People's
Government, was imposed.
FBI
Sanitized Copy Approved for Release 2011/10/19: CIA-RDP8O-00809AO00600150199-5
 Sanitized Copy Approved for Release 2011/10/19: CIA-RDP80-00809A000600150199-5 -~
C. Method of Levying Taxes
2. Estimte the yield of a farm
3. Determine the class status of each farmer
Take a census of the number of persons in each household
farm
5. Calculate the tax accord-Lag to the epplic--ab1< rate
In the levying of taxes according to -rate, the followin ; are the actual
H. The eRal S ituatiaan is Levying of maces
2. The yield is eetisseted at a higher figure than the actual figure.
3. Farmers are classified in a hi her status than their actual status,
and thus pay a higher rate
4. Errors are made in the census
E. Actual Tax Burden of Peasants
1. Middle-class peasants -- 50-80 percent of principal crop
1. The aiae of the farm is reported as larger than the, actual size.
prin-iples followed:
2. Rich peasants, landlords, and special households -- 80-100 percent of
principal crop
F. Exaffiples
1. According to the confession of Tu Wen-hua, magistrate of Chiang-
ching Helene in Bopeh, the area of farm land in the entire hsien was over.
estimated by 23,511 mou, and the productivity of each mou was overestimated
by 19.5 catties. The census was also wrong. Consequently, the grain tax
on each mou was 38 cattier, which was equiva.ent to 50 pt.rcent of the crop.
2. The Finance Office of Kwangtung Province admitted that some officials
[e.lways?] divided one half of what they levied among themselves, while others
divided one half of what they collected daring the fall season.
did not care how much they collected.
4. Some officials decided that each mou of land should pay approximately
1,000 catties while others stipulated that each person should pay approximately
1.000 cattier. In general, the tax burden was borne by poor peasants and hired
farm hands.
- 2 -
C-Q-Y-1-I-D-l-1-T-I-A-L
Sanitized Copy Approved for Release 2011/10/19: CIA-RDP80-00809A000600150199-5