Trang chủ › Decree › 176/SL

Decree No. 176/SL On Amending the Provisional Agricultural Tax Regulation

Decree No. 176/SL of 1953 amends the Provisional Agricultural Tax Regulation, providing tax exemption for farming households with an average harvest per capita below 81 kilograms and increasing the social fund surcharge to 15% of the main tax.

Số hiệu176/SL
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHồ Chí Minh — Chủ tịch nước
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ban hành18/08/1953
Áp dụng18/08/1953
Hiệu lực30/04/1975
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 176/SL of 1953 amends the Provisional Agricultural Tax Regulation, providing tax exemption for farming households with an average harvest per capita below 81 kilograms and increasing the social fund surcharge to 15% of the main tax.

Đối tượng áp dụng

Farmers

Các điểm cốt lõi

  • Farming households with an annual average harvest per capita not reaching 81 kilograms are exempt from taxation (Article 12).
  • The social fund surcharge is 15% of the main tax and is collected simultaneously with the main tax (Article 26).

🌐 Tác động xã hội từ văn bản này

  • Poor farmers with low yields will have their tax burden reduced.
  • Social funds will receive additional revenue from agricultural tax surcharges.

❓ Câu hỏi thường gặp

Which farming households are exempt from taxation?

Farming households with an annual average harvest per capita below 81 kilograms (Article 12).

What percentage of the main tax is the social fund surcharge?

The social fund surcharge is 15% of the main tax (Article 26).

Toàn văn

PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness

No.: 176/SL
August 18, 1953

DECREE-LAW

ISSUED BY THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

NO. 176/SL DATED AUGUST 18, 1953

PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

Pursuant to Decree-Law No. 13-SL dated May 1, 1951 establishing agricultural tax;

Pursuant to Decree-Law No. 40-SL dated July 15, 1951 promulgating the Provisional Regulation on Agricultural Tax;

Pursuant to Decree-Law No. 96-SL dated June 14, 1952 amending the Provisional Regulation on Agricultural Tax;

At the request of the Minister of Finance;

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

To alleviate the burden on farmers, especially poor farmers, Articles 12 and 26 of the Provisional Regulation on Agricultural Tax are hereby amended as follows:

"New Article 12: If the average annual harvest per capita is less than 81 kilograms, the farming household shall be exempt from tax."

"New Article 26: The additional levy for communal funds is set at 15% of the main tax and collected simultaneously with the main tax."

Article 2

The Minister of Finance shall implement this Decree-Law

PRESIDENT OF THE STATE
(Signed)
Ho Chi Minh
Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

DOCX Tải nội dung văn bản (Bản Web)

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Bản đồ quan hệ

Chưa có lược đồ liên kết cho văn bản này.