The Grain Tax Levy In The National Economic Recovery Period

Before the founding of PRC, in order to guarantee the revolutionary war supply needs,the CCP conducts the public grain expropriation in the revolutionary base areas, andformulates and completes such policy according to the basic situation of the rural, thisestablishes progressive taxation and proportional taxation initially. Most of the publicgrain supplies to the war, which provide the economic basis for the victory of thenew-democratic revolutionary, also provide policy basis and practical experience for thegrain levy after the establishment of the PRC. Serious financial situation faces at thebeginning of the founding of the new China. On the one hand, the military spending islarge for the persistence of the war;9million military need the support; what’s worse, alarge number of victims and unemployed need relief. On the other hand, sharp conflictsexists between the supply and demand of food, speculators take the opportunity to raisefood prices which cause the price fluctuation. The collection of the public grain plays anirreplaceable role in the recovery of the national economy, for such levy support main ofthe financial revenue. The collection relates to the recovery of national economy andsocial stability directly, therefore, the public grain levy is very significant both foreconomics and politics. The central and local governments have enacted a series of lawsand regulations to ensure the levy, and the central gradually lead the work in the process.The task is fished by the understanding and support of most workers and people.Certainly, there are some difficulties in the process of the work. Objectively, theagricultural production has been severely disrupted by years of war and Kuomintangextortions; moreover, the carrying of the levy has been obstructed by hostile parties,bandits and spies. Subjectively, the imperfect policy and the bureaucratic style of workcause the boycott of people. Criticism and self-criticism is always good style of the CCP,the party and the government improves the policy to guarantee the farmers’ interests inthe course of the collection.The paper concludes4parts. The first part is about the historical background of thegrain tax levy during the national economic recovery period. The second part is aboutthe policy and changing for the economic recovery. In1949, each province and regionestablishes their own polices for the lack of unified system due to the new founding ofthe PRC; in1950, the collection system get unified because of the unifying of thenational finance and economics, progressive taxation should be implemented in the new liberated areas, and Proportional taxation still used for the old liberated areas. From1951to1950the system has been modified and improved to adapt to the situation of therural areas. The third part discuses the collection specific situation during the nationaleconomic recovery period. There are four aspects in this part, propaganda andmobilization, transportation and storage, seizure and protection, domination andreplacement. The fourth part will discuss the achievement and experiences about thepublic grain levy during the national economic recovery period. Some good experiencescould be used for the current social development; meanwhile, the problems in thecollection are worth thinking.