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新中国与国民党政府在农业税政策方面存在质的区别,它本质上是以人民群众的根本利益为归宿的。从新中国成立到社会主义改造基本完成,广东省的农业税政策在保证与国家基本方针一致的前提下呈现阶段性的变化。建国初期广东的农业税政策,具体包括基本方针、税制、税率、计税范围、计税依据、农业税种、征收品类、优待与减免等内容,体现了这一时期广东省农业税政策的实质,它的建立和发展为建国后新农业税制度的建立和实践奠定了坚实的基础。
There is a qualitative difference between the new China and the Kuomintang government in the agricultural tax policy, which is essentially based on the fundamental interests of the people. From the founding of New China to the basically completed socialist transformation, the agricultural tax policy in Guangdong Province showed a periodical change on the premise of ensuring consistency with the basic national guidelines. The agricultural tax policy of Guangdong in the early days of New China consisted of the basic policy, tax system, tax rate, tax calculation range, tax basis, tax category, levying category, preferential treatment and relief. It embodied the essence of agricultural tax policy in Guangdong during this period. The establishment and development laid a solid foundation for the establishment and practice of the new agricultural tax system after the founding of New China.