From which year will the agricultural tax be reduced and reduced, and in which year the agricultural

In 2004, Document No. 1 proposed that "the agricultural tax rate should be reduced by one percentage point on the whole," and the National People's Congress announced that "China will gradually reduce the agricultural tax rate by an average of more than one percentage point per year, and abolish the agricultural tax within five years." Just one year later, that period was shortened to three years. In 2005, the reform of rural taxes and fees continued to be deepened throughout the country, and by 2006, it was decided to abolish all agricultural taxes.

Subsequently, the Standing Committee of the National People's It was decided that the agricultural tax would be abolished in its entirety from 1 January 2006.

Extended Materials. Agricultural tax is a kind of tax levied by the state on all units and individuals engaged in agricultural production and with agricultural income, commonly known as "public grain". On 22 February 2006, the State Post Bureau issued a commemorative stamp with a face value of 80 cents entitled "Total Abolition of Agricultural Tax" to celebrate the repeal of the Agricultural Tax Ordinance from 1 January 2006.

This means the end of this traditional tax, which has been practiced in our country for 2,000 years. As an important measure to solve the "three rural" problems, the cessation of agricultural taxes not only reduces the burden on farmers, increases the civil rights of farmers, embodies the principle of "fairness" in modern taxation, but also conforms to the trend of "industry feeding agriculture". Since 1992, China's reform and opening up has formally reformed the agricultural system, and in 2006, the millennium-old agricultural tax was abolished, marking China's entry into a new era of reform and opening up.

Agricultural tax is a kind of tax levied by the state on all units and individuals engaged in agricultural production and with agricultural income, commonly known as "public grain". On June 3, 1958, the 96th meeting of the Standing Committee of the First National People's Congress passed the "Regulations of the People's Republic of China on Agricultural Tax", and on January 30, 1994, the "Provisions on the Collection of Agricultural Tax on Income from Special Agricultural Products" was promulgated.

The average tax rate of the whole country is set for perennial production; The average tax rates of each province, autonomous region, and municipality directly under the Central Government shall be set separately in light of the different economic conditions of each region when collecting agricultural taxes (regular taxes).

Agricultural tax originated very early, in China it was called land tax, and in Western countries it was called land rent tax or land tax. In feudal society, agriculture was the most important sector of production, the most important tax revenue of the feudal state, and the main body of fiscal revenue. However, with the development of capitalist society, with the development of industry and commerce, the proportion of agriculture in the national economy has been declining, and the agricultural tax in most countries in the contemporary world is no longer the main tax, but as an auxiliary means of fiscal revenue.

At the beginning of the Tenth Five-Year Plan (2000-2005), China began the reform of rural taxes and fees, which focused on reducing the burden on peasants, abolishing extra-tax fees such as "three mentions and five unifications," and reforming agricultural taxation.

As of 1 January 2006, the agricultural tax was abolished nationwide. On December 29, 2005, the 19th Session of the Standing Committee of the 10th National People's Congress passed a decision by a large majority to repeal the "Agricultural Tax Regulations" and abolish the agricultural tax from January 1, 2006, which means that the agricultural tax in China, which has lasted for more than 2,000 years, has officially entered history. This marks the early realization of the original goal of abolishing the agricultural tax within five years, the end of the "imperial grain national tax" for peasants that has lasted for more than 2,000 years in China's history, and the beginning of a new historical development stage in the distribution relationship between the state and the peasants.

Legal analysis: 1 January 2006. The abolition of agricultural tax is a major event of great significance in China, which means that the proportion of agriculture is gradually decreasing in the process of upgrading China's economic structure; On the other hand, it also shows that China has the economic capacity to abolish agricultural taxes without affecting the overall development of the country.

Legal basis: Article 1 of the Regulations of the People's Republic of China on Agricultural Tax: In order to ensure the construction of national socialism, and to help consolidate the agricultural cooperative system and promote the development of agricultural production, according to Article 102 of the Constitution of the People's Republic of China, "citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law."

The provisions of these Regulations are formulated.

1. In 2005, 28 provinces across the country were exempted from agricultural tax, and Hebei, Shandong, and Yunnan also reduced the agricultural tax rate to below 2% according to the requirements. On December 29, 2005, the 19th meeting of the Standing Committee of the 10th National People's Congress passed a decision by a high vote to abolish the "Agricultural Tax Regulations" from January 1, 2006, abolish the tax on special agricultural products other than tobacco leaves, and exempt all animal husbandry taxes.

2. After the complete abolition of the agricultural tax in 2006, compared with 1999 before the reform of rural taxes and fees, the total annual burden on Chinese peasants will be reduced by more than 100 billion yuan, or about 120 yuan per capita. The complete abolition of agricultural taxes shows that China has made an important breakthrough in reducing the burden on peasants, implementing the practice of industry feeding back agriculture, and cities supporting rural areas.

Further information: Since 2006, China has completely abolished agricultural taxes, three years ahead of the original five-year timetable. From 2001 to 2004, a total of 23.4 billion yuan of agricultural tax was exempted and exempted, 6.8 billion yuan of special agricultural products other than tobacco were exempted, and 16 billion yuan of agricultural tax was exempted from disasters, of which 8.5 billion yuan was borne by the government, and agricultural tax collection organs at all levels implemented a total of 5 billion yuan of social reduction and exemption, and 900 million yuan of other exemptions and exemptions for large grain growers.

In 2005, the burden on peasants was further reduced by 22 billion yuan.

This is a landmark event in which China's agricultural development is in line with world practice. Internationally, when a country's economic development reaches a certain level, it is necessary to implement a zero-tax system for agriculture without exception and give considerable financial subsidies. Against the macro background of economic globalization, China's abolition of agricultural taxes and its adoption of the policy of "taking less, giving more, and letting go of life" undoubtedly conform to the requirements of the times and adapt to the development situation of world economic integration.

This was a landmark event in which the fate of Chinese peasants began to change significantly. The repeal of the agricultural tax regulations marks the beginning of a new stage in the fate of Chinese peasants, which is different from any previous historical period.

Article 7 of the Agricultural Law of the People's Republic of China The State shall protect the property of farmers and agricultural production and operation organizations and other legitimate rights and interests from infringement. The people at all levels and their relevant departments shall take measures to increase peasants' incomes and earnestly reduce peasants' burdens. Article 8 of the Agricultural Law of the People's Republic of China The whole society shall attach great importance to agriculture and vigorously support agricultural development.

The State shall give rewards to units and individuals that have made remarkable achievements in the development of agriculture and the rural economy.