When did the agricultural tax collection in China begin?

China's agricultural tax started from the "first tax mu" of Lu in the Spring and Autumn Period.

I. Introduction to Agricultural Tax

Agricultural tax is a tax levied by the state on all units and individuals engaged in agricultural production and obtaining agricultural income, commonly known as "public grain".

After the founding of New China, the agricultural tax regulations were promulgated by the 96th meeting of the first the NPC Standing Committee on June 3rd. 1958. In 2004, the State Council began to implement the policy of benefiting farmers by reducing agricultural tax. ?

On February 22, 2006, the State Post Bureau issued a commemorative stamp with a face value of 80 cents, entitled "Abolishing Agricultural Tax in an All-round Way", to celebrate the abolition of the Agricultural Tax Ordinance on June 65438+ 10/2006. This means the end of this traditional tax which has been followed for two thousand years in our country.

Second, the characteristics of agricultural tax

1, with agricultural income as the tax object.

2, the annual output as the tax basis.

3, the implementation of two ways to collect.

4, under the unified control of the state, the implementation of regional differential proportional tax rate.

5. Local governments have relatively more management autonomy.

Tax basis and calculation method of agricultural tax

I. Tax base

Agricultural tax is based on agricultural income and is divided into the following two types:

1, agricultural income calculated by annual output. It is the taxable output of agricultural tax, not the actual output. It is one of the important characteristics of agricultural tax in China, and it is also an effective way to collect agricultural tax.

2. Agricultural income calculated by product income is the tax basis of agricultural, forestry and animal husbandry products. For listed agricultural, forestry and animal husbandry products, agricultural income is calculated according to product income.

Second, the calculation method

1, the income from planting food crops is calculated according to the annual output of food crops.

2. The income from planting potato crops shall be calculated according to the annual output of planting food crops on the same land.

3. The income from planting cotton, hemp, tobacco, oil and sugar crops shall be calculated with reference to the annual output of food crops.

4. The income from horticultural crops, other cash crops and other incomes for which agricultural taxes are stipulated or approved by the State Council shall be calculated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government.