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农业税作为一种在农村征收、来源于农业并由农民直接承担的税赋,是我国历史上最早的一个税种,2600多年里经历了多次大的调整和变化,但未改变农业税作为国家主要税种和收入来源的地位与作用,“皇粮国税”一直是农民天经地义必须缴纳的。新中国成立后,农业税也一直是国家财政收入的重要来源,为支援社会主义建设和国民经济发展做出了重大贡献。新时期新阶段,党中央、国务院总揽全局,审时度势,果断做出了全面取消农业税的重大决策,充分体现了新一届中央领导集体对广大农民的关爱、对农村
Agricultural tax, as a kind of taxes collected in rural areas and originated in agriculture and directly borne by peasants, is the earliest tax in our history. It has undergone many major adjustments and changes in 2600 years but has not changed the agricultural tax as the main national tax And the status and role of the source of income, the “royal grain tax” has always been the peasants must be justified to be paid. After the founding of New China, the agricultural tax has also been an important source of national financial revenue and has made a significant contribution to supporting the socialist construction and national economic development. In the new phase of the new period, the CPC Central Committee and the State Council have taken overall control of the situation and scrutinized the situation. They have decisively made major decisions on the abolition of agricultural tax in an all-round way, fully embodying the care of the new generation of leaders of the Central Government over the vast number of peasants,