三年來農業稅工作,是建立庄土地改革和愛國增產運動的基礎之上的,因而獲得了廣大農民的擁護。正由於農民羣眾的擁護,中共各級黨委的正確傾導和全力支持,各級人民政府的重視,以及農村幹部和財粮工作人员的努力,基本上完成了農業稅的徵收任務,對於平衡国家預算、調劑市場、穩定粮價、保證軍需民食和救濟災荒等方面,起了極重大作用。在農業稅法的執行上,三年來根據合理負扭、鼓勵增產的原則和農村經濟發展的情况,修訂了稅法,並逐步推行了規定常年应產量、依率計徵、依法減免、增產不增稅的政策,使農民負担逐漸趨於合理,從而逐步穩定和提高了農民生產情緒。但另一方面,在農业稅工作中,還存在着許多缺點與錯誤。共最顯著的是對農業稅政策和完成徵收任務 The agricultural tax work over the past three years was based on the establishment of the land reform and the patriotic stimulation and increase production campaign and thus won the support of the vast number of peasants. Due to the support of peasant masses, correct guidance and full support of party committees at all levels, the importance of people’s governments at all levels, and the efforts of rural cadres and financial staff, the task of collecting agricultural tax has basically been completed. Budget, market adjustment, stabilize food prices, to ensure the military needs of civilians and disaster relief and so on, played a very big role. In the implementation of the Agricultural Tax Law, the tax law was amended in the past three years based on the principle of reasonable and reasonable incentives, the principle of encouraging production increase, and the development of rural economy. The tax law was gradually introduced and the annual production should be set at a fixed rate, The peasants’ burdens gradually become more reasonable, so as to gradually stabilize and improve peasant production sentiment. However, on the other hand, there are still many shortcomings and mistakes in the agricultural tax work. The most significant are the agricultural tax policies and the completion of the task of collection