The burden of taxes and fees on farmers has consistently been a significant issue concerning national stability, as well as the livelihoods and productivity of individuals. It is a matter of great concern for policymakers at all levels, scholars, and the general public. Especially in the mid to late 1990s, when the rural and household economies experienced a period of stagnation or decline for five consecutive years, attention was drawn to the burden of rural taxes and fees.

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The Trial of ‘Tax for Fee’

  • Qinghua Shi

摘要

The burden of taxes and fees on farmers has consistently been a significant issue concerning national stability, as well as the livelihoods and productivity of individuals. It is a matter of great concern for policymakers at all levels, scholars, and the general public. Especially in the mid to late 1990s, when the rural and household economies experienced a period of stagnation or decline for five consecutive years, attention was drawn to the burden of rural taxes and fees.