Study On Agricultural Tax Policy Of The Communist Party Of China (1949-1965)

The period from 1949 to 1965 was a critical period for the transition of New China to socialism and the construction of socialism.The CPC,taking stock of the situation,formulated a systematic and targeted agricultural tax policy based on the specific conditions of the national economic recovery period,the "First Five Year Plan" period and the People’s commune period,including the task objectives,action principles,specific measures and working methods of agricultural tax.By sorting out the content of the Party’s agricultural tax policies in three stages,it can be found that the policy evolution is driven by dual factors:firstly,the change in the Party’s overall line,and secondly,the contradictions in the distribution of benefits that arise in the process of agricultural tax practice.In the process of the Party’s agricultural tax practice,"establishing rural organizations,grasping farmers’ ideas,leading the main body,and using mass methods" have constituted rich experience in achieving results in agricultural tax policies.The agricultural tax policy of the Party from 1949 to 1965 was not only a fiscal policy,but also involved multiple and complex relationships between the state and farmers,industry and agriculture,central and local governments.From1949 to 1952,the tax burden on farmers was relatively heavy,resulting in the formation of the Party’s agricultural tax policy during the period of national economic recovery,which focused on handling the relationship between the state and farmers.The tax and agricultural policies led by national interests and the agricultural protection policies that reduce the burden on farmers have optimized the relationship between the state and farmers.During the implementation of the "First Five Year Plan" from 1953 to 1957,China mainly relied on agriculture to support industry.The Party’s agricultural tax policy should focus on addressing the relationship between industrial construction and agricultural development.On the one hand,the Party stimulated farmers’ interest in increasing production through agricultural tax policies,achieving agricultural production increase;On the other hand,agricultural tax policies have become institutional tools for industry to absorb agricultural surplus.From 1958 to 1965,the Party’s agricultural tax policy was characterized by the decentralization of tax authority to local governments,and the policy process optimized the relationship between the central and local governments.Overall,these triple relationships are derived from the relationship between the state and rural society according to three categories: class,department,and power.The ultimate goal is to handle the relationship between the state and rural society well,and to achieve a dialectical political link between the state and rural society,namely national governance.The agricultural tax policy of the CPC from 1949 to 1965 reflected and practiced fairness and justice,implemented fairness and benefit sharing to farmers and rural collective organizations,and enhanced farmers’ recognition of the party and policies.Through the agricultural tax policy,the CPC condensed the individual farmers’ existence into the "common" farmers’ existence,and transformed the individual differences into the overall coordination,thus gradually integrating the rural society into the national system,realizing the country’s planned transformation of the rural society and promoting China’s development.