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Another review with antistaticity nonsense smart-lab.ru/blog/514849.php#comment9281483
the Alleged repeated increases in taxes and generally almost slavery. View how changes to the tax referred to agriculture in those years (1947-1948gg).
first, in 1947, was canceled card (UK card lasted until 1953).
11.08.1948 "On income tax from collective farms"
6. The tax is calculated at the following rates:a) income from production used for own needs of farms, in the amount of 6 percent of taxable income;
b) income from the sale of products in the order of Contracting and public procurement in razmere6 percent of taxable income;
) on income from production distributed among farmers — at the rate of 12 percent with a taxable income;
d) income from the sale of products of livestock and poultry in the manner of the collective-farm trade (selling at the market, farmers, selling cooperative and other organizations at prices prevailing in the market and other sales) from the sale of agricultural products subsidiary enterprises of collective farms, from the earnings of the collective farms in the form of fees for work performed and services rendered, and other cash income income — in the amount of 13 percent from taxable income.
7. For associations for joint cultivation of land, the amount of the estimated tax increases of 25 per cent. For associations for joint cultivation of land, transformed the Charter of the agricultural artel to the first term of payment, the amount of Nalaganje increases.
8. Farms are taxed on the following dates:March 25 — advance payment of 20% of the salary tax of the preceding year;
1 Jun — 30 percent of the salary of the current year off-paid in advance;
by 1 October — 30 percent of salary this year and
by December 1 — 40 percent of salary this year.
note on a phased payment.
farms farmers with dochodu personal part-time farms: the infield of land, livestock and non-agricultural wages, agricultural tax is calculated from the annual amount of the taxable income of the household (articles 5 — 7) according to the following table of rates:
│ taxable │ tax on agriculture │
│revenue per year │ │
│up To 2000 RUB. │11 kopecks from each ruble of income │
│more than 2000 to 3000 RUB.│220 RUB in addition 13 kopecks from each ruble │
│ │income more than 2000 RUB. │
│more than 3000 to 4000 rubles│350 RUB. moreover, 16 kopecks per ruble │
│ │income of over 3,000 rubles │
│More than 4,000 to 5,000 rubles.│510 RUB in addition 21 kopecks from each ruble │
│ │income in excess of 4000 roubles │
│more than 5000 to 6000 RUB.│720 RUB. in addition, 26 kopecks per ruble │
│ │income in excess of 5000 RUB. │
│more than 6000-8000 RUB.│980 RUB. in addition 31 kopecks per ruble │
│ │income in excess of 6000 RUB. │
│More than 8000 RUB. │1600 Also RUB 40 kopecks per ruble │
│ │income in excess of 8000 RUB.
shall be Exempt from paying 50% of the estimated tax farm farmers unable to work due to old age (men 60 years, women 55 years and more), not having able-bodied family members, involved personal labour in the economy.This exemption applies to the services are not members of the collective farm subject to an agricultural tax on an equal basis with the farms of farmers". ipravo.info/sssr1/legal63/047.htm
by the Way, who says that we can not introduce progressive taxation? The average salary in the country was 540 RUB.
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