#三农高质量创作大赛第四季 #
First, the essence of public grain: the product of agricultural society, the early stage of industrialization of agriculture to support industry, rural support for towns and cities
- Public grain, scientific name "agricultural tax" (agricultural specialties tax is a kind of agricultural tax, and various agricultural tax annexes and "three mentions and five stays" are additional taxes based on agricultural taxes), which is a tax levied by the state on producers and operators with agricultural income sources. The mainland is a large agricultural country with a 5,000-year-old agricultural civilization, and the history of agricultural taxes has a long history. In primitive and feudal societies, agricultural taxes existed under various names and became the main source of funding for the ruling class to govern the country.
- Agricultural taxes are the product of agricultural society, and after the founding of the people's republic of China in 1949, due to the relationship between industry and agriculture, the relationship between towns and rural areas, and the relationship between rural residents and urban residents, they are constantly optimizing and adjusting, on the one hand, to meet the needs of the development of the productive forces; on the other hand, they are also the inevitable result of the development of the productive forces. At the same time, the form and proportion of taxes on public grain or agriculture are also changing. Objectively speaking, however, in the early days of the founding of the People's Republic of China and even in the early stage of reform and opening up, public grain laid a solid foundation for the country's socialist modernization drive, and the peasants made tremendous sacrifices and contributions to the country's modernization and development.
Second, the public grain in the early days of the founding of New China: two sets of systems, one goal
- New China was built on the basis of an old China with an imperfect industrial system, a low level of agricultural productivity, and an imperfect modern development. In the early days of the founding of the People's Republic of China, there were hundreds of wastes to be rebuilt, hundreds of industries to be lifted, and stable fiscal revenue was an important source of funds needed for the construction of the country, and due to the backwardness of light industry, heavy industry was almost non-existent. Therefore, public grain has become an important source of state revenue.
- On the one hand, the state has established a system of individual ownership of land and peasants and a sound agricultural tax system based on proportional adjudication in the old liberated areas through land reform measures such as "cracking down on local tycoons and dividing up the land." However, land reform has not yet been carried out in the Newly Liberated Areas, and a standardized agricultural tax system has not been established.
- To this end, since 1950, the state in the Newly Liberated Areas has implemented a fully progressive agricultural tax system, which is calculated on a per-household basis and at a cumulative tax rate of 3%-42 percent on per capita agricultural income, so that the rich peasants with more land pay more taxes and the poor and lower middle peasants with less land pay less taxes. In 1953, because the agrarian reform was largely completed nationwide, the nationwide agricultural tax was also improved in proportion to its payment.
- In the early days of the founding of the People's Republic of China, the two tax systems were determined by the actual land situation at that time, and also laid the foundation for land reform, which not only promoted the development of agricultural production, but also reduced the actual tax burden of landless and landless peasants, and provided financial support for the development of mainland industry.
From primary cooperatives, senior cooperatives to people's communes: agricultural taxes are gradually becoming uniform throughout the country
- In 1956, the socialist transformation of agriculture was basically completed, and the party and the state realized the need to implement agricultural co-operation and transform small peasant households to develop and increase productivity. Through the collective ownership of land, large agricultural tools and other means of production, and labor cooperation by the peasant masses, it gradually developed from primary cooperatives to high-level cooperatives, and finally to a people's commune system of "team-based and three-level ownership" in which the means of production were more concentrated.
- As the mode of production organization developed from farmers to "production teams", from the original decentralized operation to collective management, the agricultural tax also changed. The Regulations of the People's Republic of China on Agricultural Taxes promulgated in 1958 opened a new chapter in mainland agricultural taxes. The Regulations of the People's Republic of China on Agricultural Taxation stipulate that a unified average tax rate shall be implemented throughout the country and adjusted according to the actual conditions of each region to achieve a differential proportional tax rate by region. Since then, the national agricultural tax has tended to be unified.
Fourth, the reform and opening up to the beginning of the twentieth century agricultural tax: the peasants are really suffering, the countryside is really poor, and the agriculture is really risky
- Due to the influence of such erroneous ideas as rushing for success and "catching up with Britain and surpassing the United States", the deviation in our understanding of the development of agricultural co-operation triggered the "Great Leap Forward" and the "People's Commune" movement, and the excessive concentration of the means of production greatly hurt the peasants' enthusiasm and initiative in labor production. During this period, the party and the state promptly put forward the measure of "increasing grain without increasing taxes," which dispelled the peasants' concern that "the more they work, the heavier the taxation," and ensured the steady development of agriculture in times of economic difficulties.
- Because the people's commune system did not mobilize the enthusiasm of the peasants, the peasants did not contribute to the work, resulting in insufficient food and clothing. In the face of the severe rural economic situation, many localities have carried out rural reform explorations, and this exploration was finally affirmed in the form of party policy documents, and the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China adopted the "Decision of the CPC Central Committee on Several Issues Concerning Accelerating Agricultural Development", which clarified the practice of contracting production to households and contracting cadres to households.
- The household contract responsibility system has been extremely successful, and food production has increased significantly, which has made it possible to increase agricultural taxes. In 1983, the mainland expanded the scope of agricultural taxes. During this period, because the central and local taxes were not clarified, coupled with the variety of taxes and fees attached to agriculture, this led to a situation in which peasant taxes and fees were heavier. With the development of urbanization, some young and middle-aged laborers have shifted to urbanization, and the "three rural" problems have appeared in the phenomenon of "rural areas are really poor, farmers are really bitter, and rural areas are really risky".
2006: A year that history should remember, the agricultural tax, which has been in place for thousands of years, has come to an end
- With the rapid development of industrialization and urbanization, the proportion of agricultural taxes in mainland taxes is getting smaller and smaller, and agriculture is the foundation of the national economy, and the grain produced by peasants is what people need for basic survival. On the basis of the reforms and pilots implemented throughout the country, from the halving of the levy to the formal repeal of the Agricultural Tax Regulations of the People's Republic of China on January 1, 2006, this marked the end and withdrawal of an ancient tax that had been implemented in China for thousands of years.
It is not difficult to see that the history of handing over public grain is also the history of agriculture supporting industrialization and urbanization, and the contribution of farmers in this process should not be forgotten.
Agricultural taxes played an important role in the early stages of industrialization
The proportion of agricultural taxes in the late industrialization period declined
The tax department collects agricultural taxes from door to door