ECONOMIC - AGRICULTURE, TAX COLLECTION

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000700140115-7
• Release Decision: RIPPUB
• Original Classification: R
• Document Page Count: 9
• Document Creation Date: December 22, 2016
• Document Release Date: August 9, 2011
• Sequence Number: 115
• Publication Date: October 9, 1953
• Content Type: REPORT

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CLASSIFICATION
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CENTRAL ICLIGENCE AGE Y REPORT F
INFORMATION FROM
I OL1ecsiOn or vocuments
on the Policy of Collecting Agricultural Taxes), published by North-
west People's Publishing Company (Hsi-pei Jen-min Ch'u-pan-she),
AGRICULTURAL TAX-COLLECTION IN CHINA, 1952
Locoment The following articles and figures are taken from
Nung-yeh Shui-ft u Cheng-ts'e Wen-chien-chi (Collection of Docu-
ments on the Policy of Collecting Agricultural Taxes), edited by
the Department of Finance of the Northwest Military and Adminis-
trative Committee and published in September 1952.
The articles include (1) the directive on 1952 agricultural
tax colle?-tion of the Northwest Administrative Area as promulgated
by the Nnrthw=?tMilitary and Administrative Committee, (2) the
supplementary notes on the calculation of agricultural taxes in the
Northwest newly liberated areas where land reform has been com-
pleted, and i,3) the summary of land survey and output assessment
procedures as prcn,..,,.ted by the Ministry of Finance, Central Peo-
ple's Government, The two figures give details of land-survey
procedures and the pr---se of determining output assessment]
I. DIRECIIVE ON 1952 AGRICULTURAL TAX COLLECTION
OF NORTHWEST ADMINISTRATIVE AREA. AS PROMULGATED
BY NORTHWEST MILITARY AND ADMINISTRATIVE COMMITTEE, 12 JULY 1952
a. The old liberated areas of Shensi, Kansu, and Ningsia are to
follow the 1951 tax regulations during the year 1952, the tax rate to be
18-20 percent of total annual output. The decisions of these provinces in
this matter are to be reported to the Military and Administrative Committee.
Since it is expected that 1953 tax-rate regulations will be changed to pro-
gressive tax-rate regulations, Shensi and Kansu should make a survey of old
liberated areas to consider the progressive tax-rate regulations and should
report results to the Military and Administrative Committee of the Northwest
Administrative Area.
Futt Olt" of 1,i
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COUNTRY China
SUBJECT Economic - Agricul e
HOW
PUBLISHED Book
WHERE
PUBLISHED Sian
DATE
PUBLISHED Sep 1952
LANGUAGE Chinese
JrtSRO r DISTRIBUTIOW
DATE OF
INFORMATION 1952
STAT
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b. For the newly liberated areas in which land reform has been com-
pleted in Shensi, Kansu, Ningsia, and Tsinghai provinces, the progressive tax
rate for 1952 is calculated as 5-30 percent of annual output. A person with
an inccme of less than 150 catties is exempt from taxes, but a person with an
average income of 150-1,690 catties is taxable.
The areas where land reform has not yet been completed w .e to
refer to the temporary agricultural tax regulations for the 1950 newly liber-
ated areas.
The progressive tax rates of areas in Sinkiang in which land re-
form has not been completed are to be adjusted according to the 1951 North and
South Sinkiang tax. rates. The areas where land reform has been completed are
to draw up progressive tax-rate regulations and report to the Military and Ad-
ministrative Committee which, in turn, is to refer the regulations to the
Central People's Government for approval..
d. For the following categories of land, taxes are levied according
to fixed regulations and not according to agricultural population:
(1) Farm land owned by schools, orphanages, and hospitals and
cultivated by membere or by hired labor is taxed at 8 percent of its annual
output; if rented out, at 11 percents
(2) Farm land owned by state-operated farms and cultivated by
members or hired labor is taxed at 13 percent of its annual output; if rented
out, at 25 percent.
(3) Farm land owned by family shrines, associations, temples,
and churches and cultivated by members is taxed at 20 percent of total annual
output; if cultivated by hired labor, at 25 percent; if rented out, at 30 per-
cent,
(k) Public farm land (land not distributed after the completion
of land reform) is taxed at 13 percent of total income,
e. Tax-payment responsibilities wct.h regard to economic crops. Ac-
cording to the principles of the central directive, the tax-payment responsi-
bilities with regard to the cotton areas should not fall lower than 13,2 per-
cent. With thc= principle in view, it has been decided that the cotton fields
in Shensi and Sian should add 10 percent to the normal annual output of the
same type of land, combine this sum with the total agricultural income for each
family, and levy according to the tax rate. Tax-payment responsibilities with
regard to cotton to other areas are to be carried out according to the
1951 regulations. As .ur tax-payment responsibilities with regard to other
types of economic crops. the various provinces and cities should conduct a
special survey, if tberc- a need for adjustment, the facts should be re-
ported to th Military and Administrative Committee.
2. The administrative area should =t.ress and carry out the aim of agri-
cultural tax collection. All area- which completed. Land survey and output
assessment prior to the approval of t:,' normal. annual output are reported by
the hsien government.
';. The reduction or elimination of taxes should be in accordance with
the aims of the tax-collection policy. To encourage collective output, farmers
who join cooperatives are allowed a tax reduction of 1.0 percent,
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4. In. areas in which the summer harvest is important, the summer season
tax is calculated at one time and divided into fall and summer collections.
In areas in which the autumn harvest is important, payment may be made in the
autumn'and formal collection in the summer. The payment in the summer is in
accordance with the summer and autumn harvest tax regulations and is reported
to the Military and Administrative Committee to be recorded. The principal
crop for collection in the summer is wheat; it is advisable not to collect
cash or economic crops. Tax collection of summer harvest regions should be
completed before October.
5. Agricultural taxes are an important source of national income and af-
fect the agricultural output and responsibilities of farmers. On all levels
of the People's Government, those comrades who are leaders mist be personally
responsible for strengthening leadership, for organizing cadres to go into the
villages, for Inspecting and guiding the farm population, and for carrying out
the tax policy. The leaders should prevent the violation of laws and guarantee
the victorious accomplishments of the 1952 agricultural tax-collection plan,
P'eng Te-hual, Chairman,
its]. Chung-hsun and Chang Chih-chung,
Deputy Chairmen, Northwest Military
and Administrative Committee
II. SUPPLEMENTARY NOTES ON CAI.,iULAl'ION
OF AGRICULTURAL TARES IN NORTHWEST NEWLY LIBERATED AREAS
WHERE LAND REFORM HAS EEEN COMPLETED
(Published by Taxes and Finance Bureau,
Department of Finance, Military and Administrative Committee,
Northwest Administrative Area)
1. Calculation of Taxes for Average Farm Family
a, To calculate total agricultural income for the farm family, add
the total income from,fced-crop production (land which is self-cultivated,
rented out, or cultivated by hired labor), income from economic crops, and in-
come from special. agricultural products,
- b. To calculate the average income for each person, divide the total
agricultural income. by the number of persons in the farm family.
C, To calculate the amount of taxes to be paid by each person, mul-
tiply the average income for each person by the tax percentage rate for that
average Income.
2. Calculation of Taxea for Special Cases
a, Calculation of taxes for rented. or leased land which is under
contract to pay a certain amount of crops annually for rent. The amount
taxable is calc-ulated by adding the remainder of income from rented or leased
land after rental payment to the family'; regular agricultural income to get
the total agricultural, income,
b. Calculation of taxes for rented or leaned land for which rent is
paid according to a certain percentage of the crop harvested on the rented or
leased land! The amount taxable is calculated by adding the remainder of in-
come from rented or leased land after rental. payment to the family's regular
agricultural. income, to get the total agricultural income.
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c. Calculation of taxes for rented or leased land for which rent is
paid according to agreement reached after harvest: The amount taxable is calcu-
lated by adding the remainder of income from rented or leased land after rental
payment to the family's regular agricultural income to get the total agricul-
tural income?
3. For taxes calculated on farm land owned by schools, orphanages, homes
for the aged, hospitals, state-operated farms, family shrines, temples, churches,
and public land, refer to "Directive on 1952 Agricultural Tax Collection of the
Northwest Administrative Area as Promulgated by the Northwest Military and Ad-
ministrative Committee,"
III- SUMMARY OF LM-SURVEY AND OUfPUP-ASSESSMENT PROCEDURES
AS PROMULGATED BY MINISTRY OF FINANCE, 5 JULY 1951
1. In order to collect agricultural taxes according to the tax rate, to
determine the reasonable amount of collection, and to encourage agricultural
production, land should be surveyed and output assessed. Therefore, the "Sum-
mary of Land Survey and Output Assessment" is to be put into effect immediately.
2. The operational procedures for land-survey and output-assessment work
in various areas are as follows:
a.. old s where surve has com,
the governmentnofhthose areasashouldedeterminerthe normal annualeoutpuutline1951.
In those areas where land reform has not been completed, there should be a con-
tinual survey and adjustment so that normal annual output will be determined
prior to the end. of 1952.
land-regib. in the newly liberated
are a to be areas
issued. The land
survey of has land c status
d'
should be wade, and normal annual output determined within 3 or 4 years.
forced, lower ng of rent and liberated
agricultural tax collection are has be not carriednout.
Land which has not been reported to the government should be surveyed.
Output assessment is the responsibility of the hsien government.
Results are to be approved by the provincial government and the military and
adadnistiali,,, committee of the administrative area and sent to the Ministry of
Finance for furs: approval,
3, Methrds of conducting land survey and output assessment are as follows:
a. Land %-ray The newly liberated areae are to use the old land
tax material as a and employ the former land-tax collection personnel to
review the actual sltva .,n, After revising the tax records, the new tax-
collection ].awn are to be promulgated to the villages,
b. Output asses ;i-nt: In areas where output assessment was closely
calculated, the new survey should use the old regulations as a guide, In
areas where output assessment was not closely calculated, the land status
should be readjusted and the output assessment should be revised. The hsiang
government is to survey, evaluate, and classify land status. If time allows,
the output-assessment plan should be sent to hsien people's representative
conference or to the district farmers representative conference for discussion,
4. Calculation of taxes for land area and normal annual output should be
made in accordance with the "Regulations on Agricultural Taxes on land and
Normal Expected Annual Output" as approved and promulgated by the Finance and
Economic Commi.ttee, Government Administrative Council, Central People's Govern-
ment,
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5. To expediently complete the land-surveyowand output-asses smnt Work,
land-survey and output-assessment e
cosmittees bel the provincial level should
be formed with personnel from the government as chairmen and agricultural rep-
resentatives as members.
6. The land-survey and cutput?a;,cc;osment committees must go into the
rural areas and spread the government policy on agricultural taxation and the
significance of land survey and output assessment. The committees must acti-
vate the farmers to participate in land-survey and output-assessment work.
a. Hsiang (ch'uan) agricultural tax survey and evaluation committees
are to be responsible for the survey of agricultural population and land area
and the recording of agricultural taxes on land. In accordance with the out-
put standard for the different types of land status as reported by the hsien
government, the agricultural income of the population is calculated and agri-
cultural tax records are compiled,
b. Hsien Land-survey and output-assessment committees are responsible
for determining the normal annual output, for aiding the hsien government in
surveying land for levying agricultural taxes of the districts and villages,
for controlling the balance of production in districts and villages, and for
compiling the hsien agricultural tax records.
c. Provincial land-survey and output-assessment committees are re-
sponsible for the following., promoting hsien land-survey and output-assessment
work, training cadres to spread agricultural experience, surveying the agri-
cultural tax records of villages, controlling the balance of production in the
hsien, compiling the records on agricultural taxes of hsiens, and, if the oc-
casion arises, designating the hsiens, districts, and villages to organize a
joint survey and evaluation committee to adjust the land-output assessment at
bordering hsiens, districts, and villages,
7, Personnel carrying out land-survey and output-assessment work should
not deliberately lower or raise the calculation of normal annual output rate.
8, The finance and economic departments on all. levels of the People's
Government, together with the land-survey and output-assessment committees,
should establish systems for writing agricultural tax collection records,
notices, statisti^s, and reports.
9. All military and administrative committees of administrative areas
and the Ministry of Finance and the finance departments of provinc'!s and
cities should follow this summary in surveying the local situation. Plans
are to be approved by :hp governments of the same level and sent to the Minis-
try of Finance for future reference.
Figures follow]
Po I-PO, Minister of Finance
of the Central People's Government
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Revi-
sion
of
Books
Writ-
ing
up
Rec-
ords
Au-
dit -
Log
An-
nounce
to
Public
Calcu-
lation
ecord
in
ooks
Leasure
nd
report Width I
and Length ofd
Land MeasureddJ)
Figure 1. Land Survey Procedures
-6-
Adjust-
ment
Group
lace
ignal
lag
for
Survey-
in~
Survey
and
Place
Marker
Draw
up
Blue-
prints
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Hsiang Survey and Evaluation Committee
Survey.
Statie-
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STAT
Step
No
11
Figure 20 Process of Determining Output Assessment
(Note: For explanation of steps, see next page.)
-7-
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Step No 1: (Centralized Control) Hsien Land-Survey and Output-Assessment
Committee -- Helen calls conference to plan work and draw up rough draft of the
division of land within the hsien
Step No 2: Disputed Areas Within a District Under Joint Evaluation
1. Establish a central point for evaluation, including bordering
hsiens
2. Establish a standard for the land status as a reference
Step No 3: Disputed Areas Within the Administrative Area
1. Establish hsiang land evaluation committee
2. Follow the opinions and suggestions on determining land status
given by the committee and study the disputed areas
Step No 4: Disputed Areas Within a Hsiang
Suggestions from the hsiang on the land status are given
Step No 5: Centralized System to Determine the Land Status
1. Using the old records as a guide, study and survey the division
of land for a hsiang
2. Field work
3. Select certain areas and classify the land status
4. Draw up blueprints
5. Report on statistics
Step No 6: Classifying the land Status in Hsiang Areas Under Evaluation
1. Determine the land status
2. Incorporate the survey
3. Report on statistics
Step No 7: Classifying the Lana Status in Administrative Areas Under
Evaluation
1. Determine the land status
2. Incorporate the survey
3. Report on statistics
Step No 8: Grouping Land in Districts Under Evaluation
1. Survey of land under the control of Administrative Area
2. Incorporate the survey
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ANEW
3. Discussion and revision of suggestions
districts for output capacity of
4. Report on statistics
Step NO '9: Organize the land status of hsien
1. Study the reports on output capacity of the districts
2. Study the preliminary output-assessment plan
3. Organize the land status of hsien
Step No 10: The delegates of various groups
output-assessment plan from the hsien approve the
1. Report on process for determining output assessment
2. Discussion held by units
3. Approval by majority at conference
Step No 11: Ch'u or hsiang convenes delegates of various groups or peasant
delegates conferences for the purpose of discussing the implementation of the
output-assessment plan
Step No 12:
1. Village calls conference on methods
plan 2. Village calls people's conference to announce output-assessment
Survey of production:
1, Organize unit on output survey
2, Understand output capacity by survey, comparison, and evaluation
3. Survey of average land output
4. Small group discissions
5. Determining output
Hsien Joint Evaluation:
1, At the time of output assessment, delimit the hsien boundaries
2. Each point of evaluation includes one or more hsiang from border-
? ing hsien
3. Hsien is to organize and to establish a standard for output assess-
ment
STAT
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