改革开放前中国共产党农业税政策的历史考察

A Historical Investigation of the CPC's Agricultural Tax Policy before the Reform and Opening to the Outside World

新中国成立以来到改革开放前,中国共产党通过完善农业税政策来调整党、国家与农民的关系,农业税政策经历了建国初期的分区实施阶段、三大改造后的全国统一阶段。党的农业税政策的变迁,反映了党的农业税轻税特点和稳定农民负担的指导思想,但是,由于农业税政策运作中存在税费混征,附加较重等缺陷,损害了农民利益,阻碍了农业发展。党的农业税政策的历史演变反映了党尊重农民,维护农民权益的不懈努力。

During the years from the founding of New China to the launching of reform and opening to the outside world, the CPC tried to regulate the relations among the Party, the state and the peasants through the improvement of its agricultural tax policy. In the early days of New China different regions had different agricultural tax policies, then after the three major transformations of agriculture, handicrafts and capitalist industry and commerce a national unified policy began to be carried out. The evolution of the Party＇s agricultural tax policy reflected the features of light agricultural taxation and the guiding principle of stabilizing the peasants＇ burdens. However, the mixed levying of tax and fees and the heavy surtax during the actual enforcement of the policy impaired the peasants＇ interests and hindered the development of agriculture. The historical changes in the Party＇s agricultural tax policy pointed to the Party＇s sustained efforts to respect the peasants and safeguard their rights and interests.