建党以来农业税制演变述略

中国共产党自诞生起就是农民利益的忠实代表，在制定经济政策的过程中总是尽可能地把农民阶级的利益最大化，这从中国共产党根据不同的历史条件制定、调整、取消农业税制的过程中可窥一般。仅对中国共产党在局部执政时及全面执政后所制定的农业税制的变革及实施情况作以梳理，以补学界在这一领域缺乏系统研究的空白，并期对资政存史有所裨益。

Historical Vicissitude of Agricultural Tax System Since the Founding of CPC

Since it's born,the Communist Party of China(CPC) has been representing farmer benefit faithfully.In the process of formulating economic policy,the CPC always makes its best to maximize the benefit of farmer class.This can be drawn from the formulation,adjustment and cancellation in agriculture tax system made by CPC in different history conditions.This paper elaborates the transformation and execution of agriculture tax system before and after CPC totally reigned the China.The purpose of this study is to make up the theatrical vacancy in this field and provide benefit for studying the history of capital politics.