Decree No. 146/SL in 1950 stipulates that land tax shall be collected in rice at a rate of 6% of the yield from paddy fields and other agricultural lands in 1950. The decree also allows payment in cash instead of rice if there is no rice available for payment.
적용 범위
Landowners and enterprises
핵심 사항
- Owners of paddy fields must pay land tax in rice, equivalent to 6% of the yield from their fields (Article 2 a).
- Other agricultural lands must also pay land tax at a rate of 6%, with specific details to be prescribed by the Joint Decree of the Ministry of Finance and Agriculture (Article 2 b).
- In cases where there is no rice available for payment, field owners may pay in cash under conditions and procedures stipulated in the Joint Decree of the Ministry of Finance and Agriculture (Article 3).
- Procedures for collecting, storing, using, and accounting for the collected rice shall be prescribed by the Joint Decree of the Ministries of Interior, National Defense, Economy, and Finance (Article 4)
- Ministers of the Ministries of Interior, National Defense, Agriculture, Economy, and Finance must implement this decree.
🌐 이 문서의 사회적 영향
- Increase government revenue from land tax.
- Difficulties for people who do not have rice to pay taxes.
- Ensure food supply through collection of land tax in rice.
- Improve management and use of the collected rice.
❓ 자주 묻는 질문
What is the payment form for land tax in 1950?
Land tax in 1950 shall be paid in rice, specifically 6% of the yield from paddy fields.
Are there cases where cash can be used instead of rice?
In absolute cases where no rice is available for payment, landowners may pay in cash under conditions and procedures stipulated in the Joint Decree of the Ministry of Finance and Agriculture.
What is the tax rate for other agricultural lands?
The tax rate for other agricultural lands is also 6%, but specific amounts to be paid will be prescribed by the Joint Decree of the Ministry of Finance and Agriculture.
Who is responsible for managing and using the collected rice?
Procedures for collecting, storing, using, and accounting for the collected rice shall be prescribed by the Joint Decree of the Ministries of Interior, National Defense, Economy, and Finance.
Which ministry is responsible for implementing this decree?
Ministers of the Ministries of Interior, National Defense, Agriculture, Economy, and Finance must implement this decree.
전문
DECREE-LAW
NO.: 146/SL DATE: DECEMBER 24, 1949
OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
CHAIRMAN
THE DEMOCRATIC REPUBLIC OF VIETNAM
Pursuant to the Direct Tax Law promulgated by Decree-Law No. 49-SL dated June 18, 1949;
At the proposal of the Finance and Agriculture Ministries;
In accordance with the resolution of the Council of Ministers after consultation with the Standing Committee of the National Assembly;
ISSUES THE FOLLOWING DECREE-LAW
Article 1
For the year 1950, land tax shall be collected in rice.
Article 2
The tax rate is set as follows:
a/ Rice fields must pay annually one mu of rice equivalent to six percent (6%) of the yield based on the productivity specified in Article 6 of the Direct Tax Law;
b/ For lands planted with crops other than rice, a decree by the Finance and Agriculture Ministries will determine the amount of rice to be paid for each category according to the aforementioned rate.
Article 3
In cases where there is absolutely no rice available for payment, landowners may pay in cash under the conditions and procedures stipulated in the above-mentioned decree by the Finance and Agriculture Ministries.
Article 4
A decree by the Ministries of Interior, Defense, Economy, and Finance will specify the methods of collecting, storing, using, and accounting for the rice collected.
Article 5
The Ministers of Interior, Defense, Agriculture, Economy, and Finance shall enforce this Decree-Law in accordance with its provisions.
Ho Chi Minh
(Signed)
관계도
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