K. This is the 1st working draft of vol. VI. It still ... - From Marx to Mao

468 MAO TSE-TUNG
the regulations were fixed so that the tax threshold began at 1.2 tan
(that is, peasant families whose harvest per person was less than 1.2
tan were not taxed). Tax was progressively applied to a top level of
36 per cent (that is, the tax rate increased until it leveled 36 per cent
of the harvest and thereafter the percentage did not increase). The
failing here was that the tax burden was biased towards the minority
of the well-off. At the same time the method of collection was
that of democratic apportionment of taxes and not that laid down by
the regulations. As a result, there were cases of “going for big households”
and “ignoring everything but the target”. Also, the collection
policy was influenced by excessive “Leftism”. 1941 the regulations
were revised. The tax threshold was fixed at 0,5 tan (for ex-
FROM MARX
TO MAO
ample, a family of five whose annual harvest of regular grain was
⋆
less than 2.5 tan was not taxed). Taxation was progressively applied
up to 30 per cent. The implementation of these regulations
resulted in a broadening of the base for collection. Apart from
Huanxian, which suffered natural disasters, the tax burden in all other
counties was carried by over 80 per cent of the people and in Yanan
county it reached 95 per cent. In terms of carrying for the interests
of all classes and strata, with the exception of Yanan, Yanchang and
Ansai, the burden in other counties did not exceed 30 per cent of the
harvest. However, there were still shortcomings. For example, the
counties were not entirely NOT rational FOR in their allocations to meet the
total collection. The special military area lowered the tax threshold
to 0.3 tan and reduced the number of steps in the tax progression.
As a result the poor COMMERCIAL
and middle peasants suffered and the richer
middle peasants and above were let off too lightly. Also, during
grain collection in 1941 we only paid attention to collecting grain
and not to reducing rents and interest rates at the same time. Some
new immigrants DISTRIBUTION
who should not have paid tax had to do so. Family
dependants of troops in the War of Resistance should have received
special assistance but this was stopped in some cases. Some cottongrowers
should not have been taxed for grain but were. All these
things contravened the government’s pollicies. Other policies such
as caring for the interests of all strata, raising the enthusiasm or
production of the peasants and so forth merely remained general slogans.
Actual implementation was very deficient. With the experience
of 1941, the grain collection in 1942 made some advances.
However, we still did not pay enough attention to the cotton-growing
policy. For example, the allocation of a quota for grain tax to