Research On Mao Zedong 's Agricultural Tax Thought

Agricultural tax is a continuation of thousands of years of Chinese tax, Chinese dynasties has played an important role in the history of finance. From the history of the Communist Party of China, both in the period of new democratic revolution and in the period of socialist revolution and construction, agricultural taxes have played a significant role. Mao Zedong is the main founders of the CPC’s agricultural tax thought and policy throughout the agricultural tax thought, policy development, play an extremely important role. It was the success of the new-democratic revolution, played a huge role in support. Especially the early stages of socialism, agricultural tax is a key source of State revenue, and success of nation-building and development plays an important role. This paper studies of Mao Zedong thought on agricultural tax policy, refers to the macro of Mao Zedong’s thought on agriculture tax policy. Chief among them is the thought of Comrade Mao Zedong’s personal, including revolutionary and comrade Mao Zedong’s construction of some leaders of the crystallization of the collective wisdom, also includes the impact of Comrade Mao Ze-Dong’s thought of the party and State policies as well as social theory. Mao Zedong’s thought of agricultural tax, for a long time after the reform and opening up, is still the party about agricultural taxes levied on an objective basis and principles, signifying its importance. It contained between the historical value, and is the main reason worthy of further study. Research on Mao Ze-Dong’s agricultural tax policy, not only agricultural tax history of the Chinese Communist Party, Mao Zedong’s thought of the research, and for dealing with the problem has a certain significance in today’s national revenue. Standard analysis method combining history and reality, the process of using the chart data analysis development of agriculture tax, profound interpretation of Mao Zedong’s thought of agricultural tax in history, played a big role. Ultimately concluded that the historical value of Mao Zedong’s agricultural tax thought highly, its in-depth study of Mao Zedong thought of China’s agricultural tax policy research, on deepening the derivatives study of tax system reform, modernization of agriculture, settlement of specific issues such as agriculture, are guiding significance and value. This total includes introduction and four sections of the body. In the introduction, this paper mainly introduces the background, significance, and abroad, the research method and introduced major innovations and lack of content and articles. In the first chapter, this paper discusses the origin of Mao Zedong’s agricultural tax thought, from two angles of theoretical and practical, from food tax policies tax nature of Marx, Lenin, Mao Zedong and Mao Ze-Dong’s life experience and education aspects of agriculture-oriented plot analyzes the cause of Mao Zedong’s thought of agricultural tax. The second chapter, this article introduces Mao Zedong thought in Mao Zedong’s early agricultural tax, the first civil revolutionary war, the agrarian revolution period, such as during the anti-Japanese war and the war of liberation, after the founding of the concrete manifestation of the time period. Elaborates on China’s agricultural development in the period of change, as well as the profound influence of Mao Zedong’s thought of agricultural tax on its. The third chapter, this paper outlines the principles of Mao Zedong’s thought of agricultural tax, discussed in Mao Zedong’s thought of agricultural tax throughout the basic framework and essence. The fourth chapter, this paper describes the historic significance of Mao Zedong’s agricultural tax thought, by Marxist dialectical analysis on agricultural tax thought...