Policies And Practices Of The Early Days Of Agricultural Tax Work

China is a big country in an agriculture, regarding agriculture as foundation from time immemorial, paying attention to agriculture and suppressing commerce, agriculture revenue from tax having been the important part for the country public finance income. Because of agricultural oneself characteristics, the mature moment in farm goods in seasonal changing in autumn in summer of every year, collecting the agriculture tax will become important contents of successive government numerous works.This text regards the policy and the practice of Hebei province agriculture revenue from tax work on the early days (1949 - 1952) of the People's Republic of China as research object, mainly applicating raw archives from Hebei Archives Building, making a systematic discussion about at that time Hebei agriculture revenue from tax work and a result for obtaining, summing up its history experience and lesson in order to provide to draw lessons from certainly for the present agriculture revenue from tax under the socialist market economy term, also in order to do the meager contribution for agriculture tax history research work.This text foreword says to study contents, research methods and the research condition concerning Hebei agriculture revenue from tax work. The text is divided into three parts:The first part says the detailed introduction about the policy of agriculture revenue from tax of Hebei province, among them covering the agriculture tax system and the tax scope, tax rate, collecting species and conversion rates, privilege and reduction, and collecting methods etc. Previously, this part returns to trace back to the origin and development of our country agriculture tax slightly, the agriculture tax general situation of Hebei Base and Hebei Liberated Area etc.The second part makes a systematic investigation into the process and result of Hebei province agriculture revenue from tax work, is divided into check the farmland in a specific way, publicity work, farmer supporting circumstance, privilege and reduction, summer collection, the food storing in warehouse and collection for the cotton work etc., details the all aspects of the agriculture revenue from tax of Hebei province.The third part summarises successful experiences and shortages of the agriculture revenue from tax work of Hebei province. On the early days of the People's Republic of China, work complexities of the situation, but C.P. of Hebei province and Hebei province people government value very much totally the agriculture revenue from tax works, develop the subjective efforts well, depend well on large people crowds, depend on large C.P. members, complete the mission smoothly under the difficult circumstance in economy. Certainly, the agriculture revenue from tax also exsits some shortages and thinking problems.This text conclusion says the large important function at that time, also contacts the front agriculture revenue from tax theories and practices of our country. State Department declares that completely canceling the agriculture revenue from tax is in five years. It will be a brand-new milestone in Chinese agriculture revenue from tax history.