Complete abolition of the agricultural tax
The agricultural tax was levied on an entity or individual engaged in and earning an income from agricultural production. With the process of reform and opening up and the rapid development of China’s economy, agricultural tax revenues continued to decline as a percentage of total government revenues, accounting for 1% in 2003, down from 4% in 1999. The agricultural tax was officially rescinded on January 1, 2006, representing a historic change and the final end to the 2,600-year-old system of taxation on farmers.
As part of a successful major reform package to address issues related to agriculture, rural development and farmers’ wellbeing, the abolition of the agricultural tax has contributed significantly to China’s economic and social development. First, as a most direct benefit, it has effectively eased the burden on farmers, enabling them to enjoy a bigger share of the fruits of reform and modernization, and feel rewarded in this process. Second, it has led to a change in the local taxation structure, and put an end to unreasonable taxation practices, so as to better ensure equity and help improve the competitiveness of the agriculture sector. Third, it has helped expand the coverage of government funding in rural areas, enabling government funding to cover the bulk of local expenses, including mandatory rural education outlays. It also encourages the industry sector and cities to support rural development, so as to promote integrated urban-rural development and more effectively address rural issues. Fourth, it has greatly enhanced the purchasing power of the general public, especially farmers, and substantially contributed to increased domestic consumption. In summary, the abolition of the agricultural tax represents a response to the need for social equity and justice, in addition to providing a boost to sustained development of China’s economy.
全面取消農業稅
農業稅是國家對一切從事農業生產、有農業收入的單位和個人征收的一種稅，俗稱“公糧”。隨著改革開放的展開，中國經濟迅速發展，農業稅所占稅收比例越來越小，1999年農業稅占全部財政收入4%，2003年則降低到1%。2006年1月1日起，中國更是全面廢除了農業稅。這是具有劃時代意義的重大變革，標志在中國實行了2600多年的傳統稅正式退出歷史舞臺。
作為政府解決“三農”問題的重要舉措和改革開放的巨大成果，取消農業稅對于我國經濟和社會發展具有重大意義：一是切實減輕農民負擔，這是取消農業稅的最直接意義。此舉使廣大農民更多分享改革開放和現代化建設成果，從改革中得到實實在在的利益。二是影響地方財政稅收結構，終止稅制設計的不合理現象，體現稅收的公平原則，有利于提高農業的競爭力。三是有利于加快公共財政覆蓋農村的步伐，逐步實現基層政府運轉、農村義務教育等供給轉向由政府投入為主，推進工業反哺農業、城市支持農村，有利于統籌城鄉發展，加快三農問題的解決。四是大大增強農民和整個社會的購買能力，對刺激消費和擴大內需將發揮重要的促進作用。總之，取消農業稅不僅有利于中國經濟的可持續發展，也是實現社會公平正義的要求。
