EXPLAINS 1949 AGRICULTURAL TAX

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000600260693-4
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 22, 2016
• Document Release Date: August 3, 2011
• Sequence Number: 693
• Publication Date: November 9, 1949
• Content Type: REPORT

Sanitized Copy Approved for Release 2011/09/13: CIA-RDP80-00809A000600260693-4
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INFORMATION FROM
MH 000V0[Nx CONTAIN4 n/0p0Anon AIIICrlNO n1[ NRnoxnl CC,!;;!
OI TN0 001100 STAN! EITNON TAI 0[ANINA O! IQIIONAGC ACT 00
0. 0. C,. I! LAO IA. AS LNONO[5. I!i TIANf?1SAIOM ON IAS RIVi1.ATi0A
01 IT! 1105/0511 IN LMT OAAOQN 10 AN ONAOTOOIIIIS IQISON I! PR0
0301115 NT [AO. NIIIOOOCTION of V.I. LOON II IIONIAITIO.
C D t; 0.
DATE DIST. ~ Nov 1949
NO. OF PAGES 2
REPORT NO.
THIS IS UNEVALUATED INFORMATION
Agricultural taxes are levied upon the population engaged in agric+.ilture and.
zeslding in r Nei areas. Included in the taxable incce are incomes received.
from plovlandc, vegetable gardens, orchards, berry patches, meadows, le'rge horsed
cattle, hgrs.s, sheep, goats, hogs, apiculture, handicrafts, and lease of build-
ings, and income from work animals and farmers assisting other farmers.
Agricultural incomes are determined on the basis of rates established by
the Council of Ministers of the Lithuanian SSR. For 1949 these will be as follows:
orchards and berry patches 1,200 rubles per hectare, one horse, '(00 rubles; one
cow, 900 rubles; one bull, 350 rubles; one hog, 400 rubles; one sheep or govt, 100
rubles; and one frame beehive, 100 rubles.
Income rates per *-,ectare of p3cwland_1 fluctuate between 800 rubles and 1,250
rubles, depending on the quality of the land and the economic development of the
uyezd in which the land is located. Income rates r.az hectare of meadow land fluc-
tuate between 250 rubles and 350 rubles. Other in::omee are determined on the basis
of actual receipts as of 1 July 1949.
Taxes $re payable in three installments and are due 15 September, 1 November,
and 1 December 1949.
In computing taxes of collective farmers the established income rates are re-
duced 50 percent, and only those objects nr" subject to taxation which are in the
exclusive use of the collective farmer i.e. garden plots, large cattle, and bee-
hives. Iaccoes from sa.ll animals (sheep, goats, hags) owned by collective far-
mers and used In connection with the collective farm are not subject to taxation.
Members of agricultural artels having an annual income of not more than 1,200
rubles are freed from taxes, while kolkhoz members considered to be disabled by
virture of age,-males above 60 and females above 55, have their taxes reduced 50
percent
The following 4,B tka illustration of what a kolkhoz farmer pays in taxes. He
hse a garden plot of 0.60 hectares, one cow, three sheep, and two hogs. He re-
celvee Prom the knlkhoz for hie work 2.5 tone of grain, 3 t:,:.s of potatoes and
vegetables, 2 tuns of fodder, and 2,700 rubles in money. His taxable income is de-
telmined on the following basis: the garden plot, 720 rubles (1,200 per he-.r:,sru);
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 Sanitized Copy Approved for Release 2011/09/13: CIA-RDP80-00809A000600260693-4
the cow, 900 rubles; total, ],LJ rubies. His total tax amounts to only 40 rubles
An individual farmer who Joins a ke]khoz has his exemptions computed as fol-
lows: income from animals which he surrendered to the 1:olkhoz and the unharvested
crop are deducted from his taxable income and the remaining income tax is re-
duced Oy 50 percent.
Tax exemptions enjoyed by collective farmers are also applicable to workers
and employees who engage in farming and reside in rural areas and to members of
industrial cooperatives, transport workers and forest guards, provided that (1)
the above listed individuals were continuously employed for not less than one
year in the positions they occupied on 1 July, and that other members of the house-
hold who are able to work, excepting the wife and school children, are also em-
ployed or are members of an industrial cooperative; and (2) the number of cattle
it possession of the household does not exceed the limit set forth in the Statute
for Agricultural Artels.
The agricultural tar. law provides for a number of other exemptions of which
the following are the moat important: farms of war invalids or labor invalids (Class
1 and 2), if the household has no ether member capable to work. If the household
includes members capable lo work, only one half of tax is assessed. Fully exempt
from the agricultural tax are 1.. _as of invalids (Class 1) of World War II, even if
the household includes one member capable to work. Similar exomptlonei are given
to Class 2 invalids of World War 11, if the household contains children up to 8
years of age. r'arps of those in military service are exempt from taxation rrov 1^r1
that the only working member of the family is the wife and. that there is a child 8 years
old or younger. Farms of those who perished on the front of World War II, are
.rA tc the err nt.. of Gn n ent of +'- +-, it +F.a nn1e vnrkino m.mh.r of the
sr-
Sanitized Copy Approved for Release 2011/09/13: CIA-RDP80-00809A000600260693-4