1958—1965年中国农业税政策演变及效果

1958年6月，《中华人民共和国农业税条例》颁布，统一了全国农村税制，成为农业为国家工业化输送资金的重要保证之一。大跃进期间，中国农业税实行高税率，且由于纳税人不统一、不依率计征、征税漏洞多、地区间负担不均，加重了农民负担。国民经济调整时期，中国降低了农业税，并结合地区实际实行差别税率，一定程度减轻了农民负担，促进了农业生产的恢复和发展。

Evolution and effect of agricultural tax policy of China from 1958 to 1965

Regulations of Agricultural Tax Policy of People＇s Republic of China was issued in June, 1958, which united rural tax system of the whole country and made it possible tbr agriculture to supply fund for industry. During the Great Leap Forward period, China brought high agricultural tax rate into effect. As there were many loopholes and the imposition was rather disorder, burden on the peasants was aggravated. During national economy regulation period, China reduced agricultural tax which lightens the burden on the peasants to a certain degree and promotes the recovery and development of agricultural production.