Chapter One: General Provisions Article One establishes a unified progressive tax system and abolishes all land taxes, poll taxes, commercial duties, and other arbitrary levies imposed by the Nationalist government.
Article Two specifies three types of taxes: commercial tax, agricultural tax, and industrial tax.
Chapter One: Commercial Tax Article Three sets tax rates: For commercial capital ranging from 100 yuan to 100,000 yuan, thirteen brackets are established, with corresponding tax rates applied to the taxable profits (i.e., not the capital itself). Capital exceeding 100,000 yuan will be taxed at a rate to be determined separately.
The rates are as follows: Bracket 1: 200–300 yuan, 2%; Bracket 2: 300–1,500 yuan, 2.5%; Bracket 4: 5,700–71,000 yuan, 3.5%; Bracket 5: 1,001–1,500 yuan, 4.5%; Bracket 6: 1,501–3,000 yuan, 5.5%; Bracket 7: 3,001–5,000 yuan, 6.5%; Bracket 8: 5,001–10,000 yuan, 8%; Bracket 9: 10,001–100,000 yuan, 9.5%; Bracket 10: 20,001–200,000 yuan, 11.5%; Bracket 11: 30,001–50,000 yuan, 13.5%; Bracket 12: 50,001–80,000 yuan, 16%; Bracket 13: 80,001–100,000 yuan, 18.5%. Article Four outlines the method of collection: Based on the business license issued by the government financial authorities, the tax rate is determined according to the amount of capital, and the tax is then collected accordingly.
Collection periods are divided into annual phases; however, seasonal businesses may have their taxes collected after the end of their trading season.
Article Six provides for exemptions: (A) Consumer cooperatives organized in compliance with government regulations and duly registered with the county government may submit a report to the provincial government requesting tax exemption. (B) Street vendors and farmers directly selling surplus produce are entirely exempt from commercial tax. (C) Businesses with capital of 200 yuan or less are exempt. (D) Merchants who suffer accidents or unforeseen losses, upon verification by the government, may also be granted tax exemption. (E) Certain essential daily necessities and military supplies may be declared tax-exempt by government order at any time.
Chapter Three: Agricultural Tax (Note) Currently, rural production and commodity values are highly complex, making it impractical to establish a uniform tax regime.
Therefore, only general principles for agricultural taxation are stipulated, allowing each province to formulate appropriate tax rates based on local conditions.
Article Seven states that after land distribution to peasants, the average annual yield per household is calculated based on the family’s primary crops, taking into account the number of family members and their basic living expenses.
This standard determines the minimum taxable amount per person and the progressive tax structure.
Article Eight specifies that only taxes on primary crops (grains and cereals) will be levied, with secondary products remaining untaxed.
Article Nine clarifies that tea plantations, cotton and hemp fields, and orchards, when classified as paddy or wheat fields for tax purposes, shall likewise be subject to agricultural tax.
Article Ten grants tax exemptions to families of Red Army soldiers under the relevant preferential treatment regulations.
Article Eleven exempts tenant farmers and workers who have been allocated land from taxation.
Article Twelve stipulates that if a poor farmer’s income reaches the threshold for taxation but still fails to support his family, the local Soviet may decide to grant a partial or full tax exemption.
Article Thirteen emphasizes that taxation of former rich peasants should be more stringent.
Article Fourteen provides for tax exemptions or reductions in areas affected by droughts, floods, or devastation caused by White Bandit forces, depending on the severity of the disaster.
Article Fifteen exempts increased agricultural yields resulting from improved seeds and cultivation methods.
Article Sixteen grants a three-year tax exemption for newly reclaimed land, with wealthy farmers receiving reduced or exempted taxes based on their harvests.
Article Seventeen outlines the procedures and timing for collecting agricultural taxes: Taxation begins one month after the harvest, typically between January and February, with each household being assessed according to the prescribed tax rate.
Article Eighteen allows for payment either in cash or in kind, at the farmer’s discretion.
Attached is Jiangxi Province’s agricultural tax collection procedure for reference by other provinces: Agricultural tax rates are as follows: four dou receive 1%, six dou receive 1.1%, seven dou receive 3%, eight dou receive 4%, nine dou receive 5.5%, ten dou receive 6.5%, eleven dou receive 81%, twelve dou receive 9.5%, thirteen dou receive 11.3%, fourteen dou receive 14.5%, and fifteen dou receive 16.5%. For wealthy farmers, starting from one dou, 1% is collected; for three dou, 1.1% is collected, and so forth.
Chapter Four: Industrial Tax Article Nineteen stipulates that production cooperatives approved by the county government may submit a report to the provincial government requesting tax exemption.
Article Twenty declares that, in order to promote industrial development in the Soviet areas, factory output taxes will be temporarily suspended.
Article Twenty-One establishes that industrial income tax will be levied based on the size of capital, with rates determined separately but generally lower than those for commercial tax.
Chapter Five: Supplementary Provisions Article Twenty-Two states that these tax regulations shall enter into force upon their promulgation.
Chairman of the Central Executive Committee: Mao Zedong; Vice Chairmen: Xiang Ying and Zhang Guotao Ninth bracket: 1,000–2,000 yuan, 15% Tenth bracket: 2,000–3,000 yuan, 17% Eleventh bracket: 3,000–5,000 yuan, 19% Twelfth bracket: 5,000–80,000 yuan, 21% Thirteenth bracket: 10,000–100,000 yuan, 23% Fourth bracket: 10,000–50,000 yuan, 25% Article Five specifies the collection period: Taxes are collected once a month, and seasonal businesses must also pay taxes according to their respective cycles.
Article Six—Street Vendors: Small-scale vendors with capital under 100 yuan… Chapter Three: Agricultural Tax (Note) Establish appropriate agricultural tax rates.
Report these rates to the central government for approval and implementation.
Article Seven: “Progressive tax.” “Progressive tax,” but for wealthy farmers, the tax base is calculated based on labor rather than population.
Article Eight: “Secondary products are not taxed.”
“Secondary products are temporarily exempt, but those harvesting grains twice a year should be taxed twice.”
Article Ten: Families of Red Army Soldiers {Families of Red Army soldiers (limited to parents, widows, and siblings unable to work)}.
Article Eleven: “All workers are exempt.”
“Manual laborers and their dependents are completely exempt.”
Article Thirteen: “It needs to be heavier.”
“It should be particularly intensified.”
Article Seventeen: “The methods and timing of agricultural tax collection begin one to two months after the harvest.
The specific procedures and timing are announced by the Central Finance Ministry.
However, other Soviet regions may, based on local conditions, decide to announce them independently through their own highest local authorities.”
Article Eighteen [Full Text]: Agricultural taxes shall be paid exclusively in the national currency of the Chinese Soviet Republic; other currencies will not be accepted.
Chapter Three: Agricultural Tax—Attached is Jiangxi Province’s agricultural tax collection procedure [“Revised Tax Regulations”—this section is missing from that document].
Page 5, lines dated December 1, 1931, to July 15, 1932: Provisional Tax Regulations No. 25