Decree No. 15 abolishes land tax in rural areas as of January 1, 1946, and only applies the residence tax to houses and structures outside the city limits and provincial capitals.
적용 범위
Citizens and organizations with assets within rural areas
핵심 사항
- Citizens and organizations shall not be required to pay land tax in rural areas from January 1, 1946 — Article 1.
- Houses, workshops, warehouses outside the city limits and provincial capitals are only subject to residence tax — Article 1.
- All regulations contrary to this decree are hereby abolished — Article 2.
- The Minister of Finance is responsible for implementing this decree — Article 3.
- Citizens and organizations no longer need to comply with previous land tax regulations — Article 2.
🌐 이 문서의 사회적 영향
- Reducing the financial burden on citizens and businesses in rural areas
- Simplification of tax regulations may initially lead to confusion as old rules are no longer applicable
❓ 자주 묻는 질문
When was land tax in rural areas abolished?
As of January 1, 1946.
Which structures are no longer subject to land tax?
Houses, workshops, warehouses outside the city limits and provincial capitals are only subject to residence tax.
전문
DECREE
ABOLISHING LAND TAX IN RURAL VILLAGES
CHAIRMAN OF THE PROVISIONAL GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIET NAM
CONSIDERING the proposal of the Minister of Finance and after consultation with the Council of Ministers,
ENACTS THE FOLLOWING DECREE
Article 1. - As from January 1, 1946, land tax in rural villages is abolished.
Houses, workshops, warehouses made of brick, wood, concrete, metal, roofed with tiles or iron sheets, etc., located outside the limits of cities and provincial capitals shall only be subject to land tax.
Article 2. - All regulations contrary to this Decree are hereby repealed.
Article 3. – The Minister of Finance is responsible for implementing this Decree.
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CHAIRMAN OF THE GOVERNMENT |
관계도
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