PROVISIONAL AGRICULTURAL TAX LAW

17 September 1933 (passed)

[Text] Article 1. In regard to the criteria of the graduated agricultural tax, the tax rates, after the peasants have received their land allocations, are determined according to the amount of harvest of major crops of the entire household per year, the actual harvest of each person from his land allocation and the number of persons in the household who have received land allocations. The tax rates on the rich peasants must be higher than the poor and middle peasants.

Article 2. The Agricultural Tax Rate Table is formulated and promulgated by the People's Committee.

Article 3. Taxes are only levied on major products (grain, wheat), not on supplementary products. Where there are two grain or wheat crops a year, however, taxes are levied twice.

Article 4. Tea hills, mu-tsu [2606 2737] wooded hills and vegetables gardens, which are considered producing major products in the same category as rice and wheat fields and so allocated, must also be taxed.

Article 5. Red Army families (limited to the soldier himself, his parents, wife and those brothers and sisters who are without labor) are tax exempt, according to the Red Army Preferential Treatment Regulations, but the exemption is limited to those enlisting before harvesting.

Article 6. The provisions on tax exempt workers are as follows:

1. Farm laborers and land manual laborers, their wives (or husbands) and children are tax exempt.

2. Aquatic manual laborers and their wives (or husbands) are tax exempt.

3. Store clerks, handcraftsmen, ship workers and other industrial workers who have received land allocations are tax exempt.

4. The above categories of tax-exempt workers are limited to those working continuously for 2 years or more. Those who have not worked continuously for 2 years are not tax exempt.

Article 7. In case of natural disasters or enemy destruction, or in case of families orphaned, widowed, crippled, or otherwise losing their labor force, the tax may be reduced or exempted according to the situation.

Article 8. Taxes on the personnel of the Soviet government themselves and their parents and wives are levied at half the rate. In regard to those who are workers and tax exempt, but whose family members are not tax exempt according to the provisions of Article 6, the taxes on the family members are reduced to half. The reduction, however, is limited to those joining government work before harvesting.

Article 9. Tax is exempt on additional agricultural income due to improved seed or improved cultivation.

Article 10. Tax exemptions on agricultural products harvested from reclaimed land are granted according to the number of years the land remained uncultivated and the class classifications of the taxpayers as shown in the following table.

No of years of tax exemption

| No of years uncultivated | Reclaimed by middle or poor peasants | Reclaimed by rich peasants | Reclaimed by landlords |
| - | - | - | - |
| 1 or more | 2 | 1 | none |
| 2 or more | 3 | 2 | 1 |
| 3 or more | 5 | 3 | 2 |

Article 11. This tax law becomes effective 18 September 1933. Upon the promulgation of this tax law, the provisions on agricultural taxes in the Revised Provisional Tax Law promulgated 15 July 1932 are abolished.

Mao Tse-tung, Chairman of the Central Executive Committee of the Soviet Republic of China

Hsiang Ying, Vice Chairman

Chang Kuo-t'ao, Vice Chairman

18 September 1933

(Appendix)

Poor and Middle Peasants' Land Tax Rate Table

| Actual dry grain obtained per person |
| ----------------------------------- |
| No or | 1 or | 2 or | 3 or | 4 or | 5 or | 6 or | 7 or | 8 or | 9 or | 10 or | 11 or | 12 or | 13 or | 14 or | 15 or |
| No land in house-hold | more persons more than | more than | more than | more than | more than | more than | more than | more than | more than | more than | more than | more than | more than | more than | more than |

| 1 | exempt | exempt | exempt | 3.9 | 5.0 | 6.0 | 7.0 | 8.0 | 9.0 | 10.0 | 11.0 | 12.0 | 13.0 | 14.0 | 15.0 | 16.0 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| 2 | exempt | exempt | 1.5 | 4.1 | 5.1 | 6.1 | 7.1 | 8.1 | 9.1 | 10.1 | 11.1 | 12.1 | 13.1 | 14.1 | 15.1 | 16.1 |
| 3 | exempt | 1.7 | 4.0 | 5.2 | 6.2 | 7.2 | 8.2 | 9.2 | 10.2 | 11.2 | 12.2 | 13.2 | 14.2 | 15.2 | 16.2 | 16.3 |
| 4 | exempt | 1.9 | 4.1 | 5.3 | 6.3 | 7.3 | 8.3 | 9.3 | 10.3 | 11.3 | 12.3 | 13.3 | 14.3 | 15.3 | 16.3 | 16.4 |
| 5 | exempt | 2.1 | 4.2 | 5.4 | 6.4 | 7.4 | 8.4 | 9.4 | 10.4 | 11.4 | 12.4 | 13.4 | 14.4 | 15.4 | 16.4 | 16.5 |
| 6 | exempt | 2.3 | 4.3 | 5.5 | 6.5 | 7.5 | 8.5 | 9.5 | 10.5 | 11.5 | 12.5 | 13.5 | 14.5 | 15.5 | 16.5 | 16.6 |
| 7 | exempt | 2.5 | 4.4 | 5.6 | 6.6 | 7.6 | 8.6 | 9.6 | 10.6 | 11.6 | 12.6 | 13.6 | 14.6 | 15.6 | 16.6 | 16.8 |
| 8 | exempt | 2.7 | 4.6 | 5.8 | 6.8 | 7.8 | 8.8 | 9.8 | 10.8 | 11.8 | 12.8 | 13.8 | 14.8 | 15.8 | 16.8 | 17.0 |
| 9 | exempt | 2.9 | 4.8 | 6.0 | 7.0 | 8.0 | 9.0 | 10.0 | 11.0 | 12.0 | 13.0 | 14.0 | 15.0 | 16.0 | 17.0 | 17.2 |
| 10 | exempt | 3.1 | 5.0 | 6.2 | 7.2 | 8.2 | 9.2 | 10.2 | 11.2 | 12.2 | 13.2 | 14.2 | 15.2 | 16.2 | 17.2 | 17.4 |
| 11 | exempt | 3.3 | 5.2 | 6.4 | 7.4 | 8.4 | 9.4 | 10.4 | 11.4 | 12.4 | 13.4 | 14.4 | 15.4 | 16.4 | 17.4 | 17.6 |
| 12 | exempt | 3.5 | 5.4 | 6.6 | 7.6 | 8.6 | 9.6 | 10.6 | 11.6 | 12.6 | 13.6 | 14.6 | 15.6 | 16.6 | 17.6 | 17.8 |
| 13 | exempt | 3.7 | 5.6 | 6.8 | 7.8 | 8.8 | 9.8 | 10.8 | 11.8 | 12.8 | 13.8 | 14.8 | 15.8 | 16.8 | 17.8 | 18.0 |
| 14 | exempt | 3.7 | 5.8 | 7.0 | 8.0 | 9.0 | 10.0 | 11.0 | 12.0 | 13.0 | 14.0 | 15.0 | 16.0 | 17.0 | 18.0 | 18.0 |
| 15 | exempt | 3.9 | 6.0 | 7.2 | 8.2 | 9.2 | 10.2 | 11.2 | 12.2 | 13.2 | 14.2 | 15.2 | 16.2 | 17.2 | 18.2 | 18.2 |

*Tax rates on higher receipts by analogy.

--- Notes

°"Provisional Agricultural Tax Law," published by the Central People's Finance Committee Department, 18 September 1933.
*"Collection of Red Bandit Reactionary Documents," Vol 4, 1935.