论文部分内容阅读
我国农业税制的建立和发展大体经历了以下三个阶段: 1.建国初期和社会主义改造时期的农业税制。 解放初期,我国面临恢复国民经济的艰巨任务,为聚集发展资金,国家对农业税的课征实行较高的税率,在全国实行两种不同的税制:老解放区继续实行比例税率;而在新解放区,由于土地改革尚未实行,农村中的地上和富农经济依然存在,为了调节农村各阶级的收入,削弱地主富
The establishment and development of agricultural tax system in our country has generally experienced the following three stages: 1. The agricultural tax system in the early days of the founding of New China and in the period of socialist transformation. In the early days of the liberation, our country was faced with the arduous task of restoring the national economy. In order to gather funds for development, the state imposed a higher tax rate on the levying of agricultural tax and implemented two different tax systems across the country: the old liberated areas continued to apply the proportional tax rate; and in the newly liberated areas, Since the land reform has not yet been implemented, the economy of the land and the rich peasants in the rural areas still exists. In order to adjust the income of all classes in rural areas and weaken the ownership of landlords