建国初期河北省农业税收工作的政策与实践
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摘要
中国是一个农业大国，自古以来以农为本，重农抑商，农业税收入向为国家财政收入的重要组成部分。由于农业的自身特点，每年的夏秋时节庄稼成熟之际，征收农业税都会成为历届政府众多工作中的一项重要内容。
本文以中华人民共和国建立初期(1949—1952年)河北省农业税收工作的政策与实践为研究对象，主要运用河北省档案馆馆藏的原始档案资料，系统论述当时河北省农业税收工作及所取得的成效，总结其历史经验和教训，以期为当今社会主义市场经济条件下的农业税收工作提供一定的借鉴，同时也为农业税史研究做些微薄贡献。
本文前言概述了研究内容、研究方法和有关河北农业税收工作的研究状况。正文分为三个部分：
第一部分，详细介绍建国初期河北省的农业税收政策，其中涵盖了农业税税制、计税范围、税率税负、征收品种及折合率、优待与减免和征收方法等内容。在此之前，本部分还简略追溯了我国农业税的沿革，河北根据地、解放区的农业税概况等内容。
第二部分，系统考察建国初期河北省农业税收工作的经过和成效，具体分为查田定(订)产工作、宣传工作、农民负担情况、优待与减免工作、夏征工作、公粮入库工作、征棉工作等内容，详细阐述河北省农业税收工作的方方面面。
第三部分，总结分析建国初期河北省农业税收工作取得的成功经验和存在的不足。建国初期，百废待兴，工作千头万绪，但是中共河北省委、省人民政府非常重视农业税收工作，充分发挥主观能动性，充分发动和依靠广大人民群众，依靠广大党员、干部，在财政经济极为困难的情况下顺利完成任务。当然，这一时期的农业税收工作也存在一些不足和需要反思的问题。
本文结语概述了由广大农民支撑的农业税在当时的社会历史条件下的重要作用，并且联系到当前我国农业税的理论和实践。国务院宣布，五年内完全取消农业税，这将是中国农业税收史上一个崭新的里程碑。
China is a big country in an agriculture, regarding agriculture as foundation from time immemorial, paying attention to agriculture and suppressing commerce, agriculture revenue from tax having been the important part for the country public finance income. Because of agricultural oneself characteristics, the mature moment in farm goods in seasonal changing in autumn in summer of every year, collecting the agriculture tax will become important contents of successive government numerous works.
This text regards the policy and the practice of Hebei province agriculture revenue from tax work on the early days (1949 - 1952) of the People's Republic of China as research object, mainly applicating raw archives from Hebei Archives Building, making a systematic discussion about at that time Hebei agriculture revenue from tax work and a result for obtaining, summing up its history experience and lesson in order to provide to draw lessons from certainly for the present agriculture revenue from tax under the socialist market economy term, also in order to do the meager contribution for agriculture tax history research work.
This text foreword says to study contents, research methods and the research condition concerning Hebei agriculture revenue from tax work. The text is divided into three parts:
The first part says the detailed introduction about the policy of agriculture revenue from tax of Hebei province, among them covering the agriculture tax system and the tax scope, tax rate, collecting species and conversion rates, privilege and reduction, and collecting methods etc. Previously, this part returns to trace back to the origin and development of our country agriculture tax slightly, the agriculture tax general situation of Hebei Base and Hebei Liberated Area etc.
The second part makes a systematic investigation into the process and result of Hebei province agriculture revenue from tax work, is divided into check the farmland in a specific way, publicity work, farmer supporting circumstance, privilege and reduction, summer collection, the food storing in warehouse and collection for the cotton work etc., details the all aspects of the agriculture revenue from tax of Hebei province.
The third part summarises successful experiences and shortages of the agriculture revenue from tax work of Hebei province. On the early days of the People's Republic of China, work complexities of the situation, but C.P. of Hebei province and Hebei province people government value very much totally the agriculture revenue from tax works, develop the subjective efforts well, depend well on large people crowds, depend on large C.P. members, complete the mission smoothly under the difficult circumstance in economy. Certainly, the agriculture revenue from tax also exsits some shortages and thinking problems.
This text conclusion says the large important function at that time, also contacts the front agriculture revenue from tax theories and practices of our country. State Department declares that completely canceling the agriculture revenue from tax is in five years. It will be a brand-new milestone in Chinese agriculture revenue from tax history.
本文以中华人民共和国建立初期(1949—1952年)河北省农业税收工作的政策与实践为研究对象，主要运用河北省档案馆馆藏的原始档案资料，系统论述当时河北省农业税收工作及所取得的成效，总结其历史经验和教训，以期为当今社会主义市场经济条件下的农业税收工作提供一定的借鉴，同时也为农业税史研究做些微薄贡献。
本文前言概述了研究内容、研究方法和有关河北农业税收工作的研究状况。正文分为三个部分：
第一部分，详细介绍建国初期河北省的农业税收政策，其中涵盖了农业税税制、计税范围、税率税负、征收品种及折合率、优待与减免和征收方法等内容。在此之前，本部分还简略追溯了我国农业税的沿革，河北根据地、解放区的农业税概况等内容。
第二部分，系统考察建国初期河北省农业税收工作的经过和成效，具体分为查田定(订)产工作、宣传工作、农民负担情况、优待与减免工作、夏征工作、公粮入库工作、征棉工作等内容，详细阐述河北省农业税收工作的方方面面。
第三部分，总结分析建国初期河北省农业税收工作取得的成功经验和存在的不足。建国初期，百废待兴，工作千头万绪，但是中共河北省委、省人民政府非常重视农业税收工作，充分发挥主观能动性，充分发动和依靠广大人民群众，依靠广大党员、干部，在财政经济极为困难的情况下顺利完成任务。当然，这一时期的农业税收工作也存在一些不足和需要反思的问题。
本文结语概述了由广大农民支撑的农业税在当时的社会历史条件下的重要作用，并且联系到当前我国农业税的理论和实践。国务院宣布，五年内完全取消农业税，这将是中国农业税收史上一个崭新的里程碑。
China is a big country in an agriculture, regarding agriculture as foundation from time immemorial, paying attention to agriculture and suppressing commerce, agriculture revenue from tax having been the important part for the country public finance income. Because of agricultural oneself characteristics, the mature moment in farm goods in seasonal changing in autumn in summer of every year, collecting the agriculture tax will become important contents of successive government numerous works.
This text regards the policy and the practice of Hebei province agriculture revenue from tax work on the early days (1949 - 1952) of the People's Republic of China as research object, mainly applicating raw archives from Hebei Archives Building, making a systematic discussion about at that time Hebei agriculture revenue from tax work and a result for obtaining, summing up its history experience and lesson in order to provide to draw lessons from certainly for the present agriculture revenue from tax under the socialist market economy term, also in order to do the meager contribution for agriculture tax history research work.
This text foreword says to study contents, research methods and the research condition concerning Hebei agriculture revenue from tax work. The text is divided into three parts:
The first part says the detailed introduction about the policy of agriculture revenue from tax of Hebei province, among them covering the agriculture tax system and the tax scope, tax rate, collecting species and conversion rates, privilege and reduction, and collecting methods etc. Previously, this part returns to trace back to the origin and development of our country agriculture tax slightly, the agriculture tax general situation of Hebei Base and Hebei Liberated Area etc.
The second part makes a systematic investigation into the process and result of Hebei province agriculture revenue from tax work, is divided into check the farmland in a specific way, publicity work, farmer supporting circumstance, privilege and reduction, summer collection, the food storing in warehouse and collection for the cotton work etc., details the all aspects of the agriculture revenue from tax of Hebei province.
The third part summarises successful experiences and shortages of the agriculture revenue from tax work of Hebei province. On the early days of the People's Republic of China, work complexities of the situation, but C.P. of Hebei province and Hebei province people government value very much totally the agriculture revenue from tax works, develop the subjective efforts well, depend well on large people crowds, depend on large C.P. members, complete the mission smoothly under the difficult circumstance in economy. Certainly, the agriculture revenue from tax also exsits some shortages and thinking problems.
This text conclusion says the large important function at that time, also contacts the front agriculture revenue from tax theories and practices of our country. State Department declares that completely canceling the agriculture revenue from tax is in five years. It will be a brand-new milestone in Chinese agriculture revenue from tax history.
引文
[1]河北省档案馆 1949年10月—1952年12月有关农业税收工作的档案
[2]《河北日报》1949年10月—1952年12月有关农业税收工作的内容
[3]李良玉：《史学研究中的利用档案问题》，《江苏社会科学》2003年第2期
[4]张宪文：《中国现代史史料学》，山东人民出版社 1985年版
[5]王金兰主编：《新税法理论与实务》，中国法制出版社 1999年版
[6]《国家税收》(修订本)编写组编著：《国家税收》(修订本)，中国财政经济出版社 1984年版
[7]李成瑞著：《中华人民共和国农业税史稿》，财政出版社 1959年版
[8]河北省地方志编纂委员会编：《河北省志·政府志》，人民出版社 2000年版
[9]河北省粮食志编纂委员会编：《河北省粮食志》，中国城市出版社 1994年版
[10]河北省地方志编纂委员会编：《河北省志·财政志》，河北人民出版社 1992年版
[11]中共河北省委党史研究室编：《中国共产党河北历史大事记》(1949．7-1978．12)，中央文献出版社 1999年版
[12]中共中央文献研究室编：《毛泽东文集》第六卷，人民出版社 1999年版
[13]河北省地方志编纂委员会编：《河北省志·农业志》，中国农业出版社 1995年版
[14]河北省财政志编写组编：《河北省财政大事记》，中国旅游出版社 1992年版
[15]中央财政金融学院财经研究所编：《马克思、恩格斯、列宁、斯大林、毛泽东关于财政与财务的论述》，东北财经大学出版社 1988年版
[16]《当代中国》丛书编辑部：《当代中国财政》，中国社会科学出版社 1988年版
[2]《河北日报》1949年10月—1952年12月有关农业税收工作的内容
[3]李良玉：《史学研究中的利用档案问题》，《江苏社会科学》2003年第2期
[4]张宪文：《中国现代史史料学》，山东人民出版社 1985年版
[5]王金兰主编：《新税法理论与实务》，中国法制出版社 1999年版
[6]《国家税收》(修订本)编写组编著：《国家税收》(修订本)，中国财政经济出版社 1984年版
[7]李成瑞著：《中华人民共和国农业税史稿》，财政出版社 1959年版
[8]河北省地方志编纂委员会编：《河北省志·政府志》，人民出版社 2000年版
[9]河北省粮食志编纂委员会编：《河北省粮食志》，中国城市出版社 1994年版
[10]河北省地方志编纂委员会编：《河北省志·财政志》，河北人民出版社 1992年版
[11]中共河北省委党史研究室编：《中国共产党河北历史大事记》(1949．7-1978．12)，中央文献出版社 1999年版
[12]中共中央文献研究室编：《毛泽东文集》第六卷，人民出版社 1999年版
[13]河北省地方志编纂委员会编：《河北省志·农业志》，中国农业出版社 1995年版
[14]河北省财政志编写组编：《河北省财政大事记》，中国旅游出版社 1992年版
[15]中央财政金融学院财经研究所编：《马克思、恩格斯、列宁、斯大林、毛泽东关于财政与财务的论述》，东北财经大学出版社 1988年版
[16]《当代中国》丛书编辑部：《当代中国财政》，中国社会科学出版社 1988年版