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建国初期,黔东南地区在党和人民政府的领导下努力解决农村各阶级之间和农民内部在农业税负担上的矛盾,农业税的征收基本上贯彻了“查实田土、评实产量、依率计征、依法减免”的方针,圆满地完成了税收任务。虽然农业税征收过程中还存在着一些弊端,但不能否认建国初期农民的平均税负减轻了,税收政策亦日趋合理,提升了党和政府对乡村的动员能力和号召力。这对当前解决“三农”问题和构建和谐社会在理论与实践方面有借鉴意义。
In the early days of the founding of New China, the south-east Qiandong Province under the leadership of the party and the people’s government worked hard to solve the contradictions in the agricultural tax burden among the various classes in rural areas and among peasants. The collection of agricultural taxes basically implemented the principle of “verifying the land, Levy, according to the law relief ”approach, successfully completed the tax task. Although there are still some drawbacks in the process of collecting agricultural tax, it can not be denied that the average tax burden of peasants in the early days of the founding of the People’s Republic of China was reduced. Taxation policies were also becoming more and more reasonable, which enhanced the mobilization and appeal of the party and government in the rural areas. This is of theoretical and practical significance for the current solution to the “three rural issues” and the construction of a harmonious society.