SUPPLEMENTARY REGULATIONS TO PROVISIONAL AGRICULTURAL TAX LAW

26 October 1933

[Text] For the purpose of defining in explicit terms exemptions and reductions in agricultural tax, supplementary regulations governing tax exemptions
and tax reductions to the Provisional Agriculture Tax Law are hereby promulgated. In the event that the Provisional Tax Law contradicts these Regula-tions, matters shall be dealt with according to these Regulations.

I. Concerning Workers

1. Tenant farmers, land coolies and long-term longshoremen and their wives (or husbands) and children below 16 years of age shall be exempt from taxes.

2. Coolies who work on the water (on wooden boats, bamboo rafts, or wooden rafts) and their wives (or husbands) shall be exempt from taxes.

3. Shop employees, handicraft workers (e.g., masons, carpenters, barbers, textile workers), workers in the papermaking industry and other industrial workers (in the mint or in printing plants) who have been allocated fields shall be exempt from taxes. (Independent producers who sell what they produce shall not be exempt from taxes.)

4. Post-office workers, printing-plant workers, arsenal workers, clothing and bedding factory workers and workers and employees of state-owned and non-state-owned factories, mines, business establishments who have been allotted fields shall be exempt from taxes, provided that they have worked for more than 2 years. Those who have completed 3 years of service in banks, foodstuffs regulation bureaus, trade bureaus, telegraph offices and telephone offices and draw regular wages shall be exempt from taxes.

5. Those who work in state-owned factories, mines, banks, customs, business establishments and organs, but do not draw regular wages shall as the working personnel of the Soviet government, have their taxes reduced to one-half (meaning their own taxes and the taxes of their parents and spouses) according to Article 8 of the Agricultural Tax Law.

6. Tenant farmers, coolies, handicraft workers and shop employees who, after finding work in state-owned and non-state owned factories, mines, business establishments, banks and cooperatives, draw regular wages but have not worked for more than 2 years shall be exempt from taxes in the same way as tenant workers, coolies, shop employees and handicraft workers.

7. All kinds of workers who are exempt from taxes shall have as proof a labor union membership card or a formal certificate issued by the state-owned factories or organs in question.

8. People who work in banks and regulation bureaus and draw allowances (which are different from wages) shall be given the same treatment as extended to the working personnel of the soviets and have their own taxes as well as the taxes of their dependents reduced to one-half.

II. Concerning the Red Army

1. Red Army dependents (parents, children, spouses and brothers and sisters under 16 years of age) shall be exempt from taxes in the year that a death occurs in the family.

2. Coolies who have completed 5 months of work in the Red Army shall be exempt from taxes. Those who have worked for 3 months or less shall not be exempt from taxes. In case the length of their service is less than 5 months at the time of tax collection, but is 5 months or more after tax collection, then they shall be exempt from taxes in that year but shall be given an exemption in the following year.

3. A divorced wife of a Red Army member shall not be exempt from taxes.

4. Laundry-team members and nurses of Red Army hospitals who have completed 6 months of work shall be exempt from taxes the same as family dependents of the Red Army.

5. Red Army members who returned after going AWOL shall not be exempt from taxes, but those who rejoined the army shall be exempt from taxes.

6. Red Army members who returned after going to the front for 1 or 2 months in an attempt to obtain a tax exemption shall make good all taxes outstand- ing.

7. Those who fell ill due to work in the Red Army and lost their ability to work and were granted leave to return home shall, prior to recovery of the ability to work, be exempt from taxes in the same way as members of the Red Army.

8. Those who sacrificed their lives while participating in Red Army action at the front shall be exempt from taxes for 3 years in the same way as a member of the Red Army. Rich peasants in labor service corps who sacrificed their lives at the front shall be exempt from taxes for 1 year.

9. Members of regional armed forces removed from production who sacrificed their lives for the Revolution shall be exempt from taxes for 3 years the same as a member of the Red Army.

10. Red Army fighters of landlord or rich peasant origin who have been allotted fields shall similarly be exempt from taxes.

11. When a member of the Red Army has been taken prisoner by counter-revo-lutionaries, and this was verified by other people, he shall be exempt from taxes the same as family dependents of the Red Army.

12. If the wife whom a disabled armyman has married is a poor woman, besides being exempted from taxation herself, the children that she brought with her shall similarly be exempt from taxes. In case she is the daughter of a rich peasant, she and her husband shall be exempt from taxes and the children that she brought with her shall be exempt from taxes if they are 10 years of age or under.

13. Red Army fighters who have reached 45 years of age and completed 5 years or military service and have been authorized to be deactivated and furnished with a certificate as proof shall be exempt from taxes, together with their dependents.

14. Red Army fighters who are exempt from taxes shall be limited to those who enlisted before the initiation of taxation.

III. Concerning Working Personnel of the Soviet Government

1. Those who have completed 6 months of government service shall have their taxes reduced to one-half.

2. Those who sacrificed their lives while in government service shall, together with dependents, have their taxes reduced to one-half for 3 years. Those who died of disease shall, together with dependents, have their taxes reduced to one-half for 2 years.

3. When a government worker marries a woman of rich peasant origin, he shall continue to have his taxes reduced to one-half, but his wife shall enjoy no tax reduction.

4. All working personnel of mass organizations, such as labor unions, Young Pioneers, Children's Corps, the Party and the League and anti-imperialist and support-the-USSR mutual aid societies, shall not enjoy any tax reduction.

IV. Others

1. In case allotted fields become barren, those who deliberately laid them waste shall not be exempt from taxes. Those who truly had no means to cultivate them and were confirmed by the Hsiang Soviet shall be exempt from taxes.

2. During the period that a worker is serving a hard-labor term or suffer-ing punishment for a crime, in case his dependents are exempt from taxes, they shall enjoy that exemption as usual.

3. Individual peasants who seek tax reduction or exemption on account of losses sustained in a natural calamity should submit their requests to town-ship representatives who shall make a decision after discussions. If the whole village seeks tax reduction or exemption, a resolution should be passed by the Presidium of the district soviet and approved by the county government. If the whole district seeks tax reduction or exemption, a resolution should be approved by the provincial government.

4. If a coolie dies, his dependents shall be exempt from taxes for 1 year in the same way as the coolie himself. If other workers die, they shall be exempt from taxes for 1 year.

5. When a poor worker or peasant has married a woman of rich peasant origin for less than a year, they shall be taxed according to their original class composition. After a year of marriage they shall be taxed according to the rates for poor workers and peasants.

6. When the daughter or former wife of a rich peasant has married a poor worker or peasant, for the reason that she was allotted half a share of fields when she was young and had no work points, she shall be taxed according to the rates for rich peasants, but the number of family members shall be figured according to the number in the household of her new husband.

7. Poor workers and peasants, whether male or female, who have married into rich peasant families shall be taxed according to their original class com-position.

9. Middle peasants and poor peasants who are disabled, orphaned, or widowed and have no one to support them shall be exempt from taxes. Those who have someone to support them shall not be exempt from taxes.

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

26 October 1933
--- Notes

Note 1. Workers and tenant farmers, referred to above, are limited to those who have worked continuously for more than 2 years (close to before and after the Revolution). Those who have worked for less than 2 years shall not be exempt from taxes.


Note 2. The above-mentioned workers and tenant farmers who are exempted from taxation shall be dealt with according to paragraphs 1, 2 and 3, irrespective of when they joined a labor union or what kind of labor union they joined. Tenant farmers and coolies who joined a shop employee and
handicraft workers union shall be exempt from taxes in accordance with paragraph 1. Handicraft workers who joined an agricultural workers union shall be exempt from taxes in accordance with paragraph 3.