Decree-Law No. 96 dated June 14, 1952 amends the Provisional Regulation on Agricultural Tax, reducing the burden of contributions for farmers and encouraging increased production through tax exemption for households with average yields below the specified threshold and adjusting the tax schedule according to yield levels.
Đối tượng áp dụng
Farmers in the Viet Bac, Zone 3, Zone 4, and South Central regions
Các điểm cốt lõi
- Households with an average yield of less than 71 kilograms per capita are exempt from tax (Article 12).
- A progressive tax scale applies to yields from 71 to 1215 kilograms, with increasing rates according to brackets (Article 13).
- Individuals directly farming but continuously working away still pay taxes as usual if their yield is less than 100 kilograms (Article 2).
- Agricultural tax may be reduced or exempted due to crop failure caused by floods, droughts, pests, or war damage according to the extent of loss (Article 3).
- The Joint Committee of the Zone decides on requests for tax reduction or exemption within the scope of a district and reports to the Government (Article 3).
🌐 Tác động xã hội từ văn bản này
- Reducing the financial burden on farmers, encouraging increased production.
- Creating difficulties in managing and implementing tax policies due to many cases being eligible for reduction or exemption.
- Households with higher yields must pay higher taxes, creating fairness in the distribution of financial burdens.
❓ Câu hỏi thường gặp
Which farmers are exempt from tax?
Farmers with an average yield of less than 71 kilograms per capita are exempt from tax (Article 12).
What is the tax scale applied to yields from how many to how many kilograms?
A progressive tax scale applies to yields from 71 to 1215 kilograms (Article 13).
Are individuals directly farming but continuously working away eligible for tax exemption?
No, these individuals still have to pay taxes as usual if their yield is less than 100 kilograms (Article 2).
Can agricultural tax be reduced due to crop failure caused by floods?
Yes, the Joint Committee of the Zone proposes reductions or exemptions based on the extent of loss, which the Government decides (Article 3).
What rights does the Joint Committee of the Zone have regarding requests for tax reduction or exemption?
The Joint Committee of the Zone has the authority granted by the Government to decide on requests for tax reduction or exemption within the scope of a district and must report to the Government (Article 3).
Toàn văn
DECREE
NUMBER 96/SL ON JUNE 14, 1952
OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
Pursuant to Decree No. 13-SL dated May 1, 1951, establishing agricultural tax;
Pursuant to Decree No. 40-SL dated July 15, 1951, promulgating the Provisional Agricultural Tax Regulation;
Pursuant to Decree No. 70-SL dated December 10, 1951, delegating the People's Committees of the Provinces in the Inter-Zones the authority to decide on requests for reduction or exemption from tax;
Pursuant to the report of the Minister of Finance;
In accordance with the resolution of the Council of Ministers following the agreement of the Standing Committee of the National Assembly;
ISSUES THE DECREE:
Article 1
To reduce the burden of contribution of the rural population and to encourage increased production, the following provisions in the Provisional Agricultural Tax Regulation are hereby amended:
"New Article 12: If the average annual yield per capita is divided into 71 kilograms, the agricultural household shall be exempted from tax."
"New Article 13: The agricultural tax scale is a progressive tax scale set as follows:"
Bracket Average Yield per Capita Rate
------------------------------------------------------------------------------------------
1 From 71 kilograms to 95 kilograms 5%
2 - 96 - - 115 - 6%
3 - 116 - - 135 - 7%
4 - 136 - - 155 - 8%
5 - 156 - - 175 - 9%
6 - 176 - - 205 - 10%
7 - 206 - - 235 - 11%
8 - 236 - - 265 - 12%
9 - 266 - - 295 - 13%
10 - 296 - - 325 - 14%
11 - 326 - - 355 - 15%
12 - 356 - - 385 - 16%
13 - 386 - - 425 - 17%
14 - 426 - - 465 - 18%
15 - 466 - - 505 - 19%
16 - 506 - - 545 - 20%
17 - 546 - - 585 - 21%
18 - 586 - - 625 - 22%
19 - 626 - - 665 - 23%
20 - 666 - - 705 - 24%
21 - 706 - - 755 - 25%
22 - 756 - - 805 - 26%
23 - 806 - - 855 - 27%
24 - 856 - - 905 - 28%
25 - 906 - - 955 - 29%
26 - 956 - - 1005 - 30%
27 - 1006 - - 1055 - 31%
28 - 1056 - - 1105 - 32%
29 - 1106 - - 1155 - 33%
30 - 1156 - - 1215 - 34%
31 - 1216 - - 1275 - 35%
32 - 1276 - - 1335 - 36%
33 - 1336 - - 1395 - 37%
34 - 1396 - - 1455 - 38%
35 - 1456 - - 1515 - 39%
36 - 1516 - - 1575 - 40%
37 - 1576 - - 1635 - 41%
38 - 1636 - - 1695 - 42%
39 - 1696 - - 1755 - 43%
40 - 1756 - - 1815 - 44%
41 - 1816 - - and above 45%
This tax scale shall only apply in the North Vietnam Inter-Zone, Inter-Zones 3, 4, and South Central Vietnam.
The tax scale applicable to South Vietnam will be determined later.
Article 2
Article 19 of the Provisional Agricultural Tax Regulation is hereby supplemented as follows:
"In cases where individuals who were previously directly engaged in farming at home but now must farm on behalf of others due to continuous public service (military service, government work, or social organizations), and suffer losses due to lack of manpower, if the yield of the farmed land is up to 100 kilograms, they shall still be taxed as if it were 100 kilograms; however, if the actual yield is 75 kilograms, they shall still be taxed as if it were 100 kilograms."
ArticleArticle 3
Article 28 of the Provisional Agricultural Tax Regulation is hereby amended as follows:
"New Article 28: Agricultural tax may be reduced or exempted if there is a poor harvest due to floods, drought, pests, or damage caused by war. The request for reduction or exemption of tax shall be proposed by the People's Committees of the Inter-Zones to the Government for decision.
The People's Committees of the Inter-Zones have the authority granted by the Government to decide on requests for reduction or exemption of tax within the scope of a district; after making a decision, they must report to the Government.
The tax reduction shall be based on the degree of damage to total income according to the following ratio:"
- Damage not exceeding 20% of the strategic total:
No tax reduction shall be granted.
- Damage from 20% to 30%: 20% reduction
- Damage from 30% to 40%: 30% reduction
- Damage from 40% to 50%: 40% reduction
- Damage from 50% to 60%: 70% reduction
- Damage from 60% to 70%: 80% reduction
- Damage exceeding 70% shall result in full exemption from tax.
The level of damage suffered by each agricultural household shall be commented on by the people of the commune, reviewed by the People's Committees of the Districts, and submitted for verification and approval by the People's Committees of the Provinces.
Article 4
The amendments above shall take effect for the tax year 1952.
Article 5
The Minister of Finance hereby issues this decree for implementation.
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