The Termination Of Agricultural Tax And Social Development Of China

In 2004, Chinese Government made the commitment to her 800 million farmers to abolish agricultural tax in five years, marking the termination of China's agricultural tax system lasting for thousands of years and a great change once in its thousands years of history. How the termination will impact development of China's society, especially rural area, then becomes a topic worth exploring. Themed the great policy change of abolishing agricultural tax, this thesis analyzes the change's impact on China's society from multiple aspects, angles and different levels. This thesis comprises of three sections:Section 1 describes changes of ancient Chinese agricultural tax policies and their general characteristics, and analyzes basic features of agricultural tax after foundation of new China in 1949 in terms of three different historical periods with focal point on reviewing motivation, contents, effect, deficiency and problem of tax and fee reform for rural area.Section 2 is about decision-making process and social and political reasons for abolishing agricultural tax and policy effect after the abolishment.Section 3, the core of this thesis, is how the abolishment will impact China's social development, elaborating on impact of the termination of agricultural tax on China's society and"Sannong (agriculture, rural area and farmer)"issues itself from six aspects.Innovation of this thesis lies in the analysis efforts characterized by being based on"Sannong (agriculture, rural area and farmer)"issues but not limited the issues; looking towards macro subject of the society of China while viewing from angle of reform of agricultural tax policy; at the same time, the author made her own analysis on many issues. Of course, it is a systematic engineering to solve the"Sannong (agriculture, rural area and farmer)"issues of China, the complete solution is far from one or two reform policies can reach, and the termination of agricultural tax can only be treated as a ice-breaking policy. While serving as positive impact on social development of China, abolishment of agricultural tax will unavoidably cause come new problems. As space is limited, this thesis does not pay necessary attention to new problems that will occur after the termination of the agricultural tax.