studied the history of the Communist Party of China

In 1949, the Communist Party of China levied a public grain movement in thesouth, which enabled the agricultural tax in the newly liberated area to changefrom a land tax based on land property rights to a land output based on landproduction in less than one year. Changes in tax names and standards notonly mean an increase or decrease in people's burden, but also reflect changesin the two modes of political operation. In a short period of time, thenew regime solved the problem of inequality in the concealment of land andproperty and branch offices through land surveys and property evaluations,thereby solving the problems that successive governments have had to face andcannot solve since the Qing Dynasty. Land tax accumulation. In theprocess, the people were integrated into the new political order through classmobilization and other means.

Based on the basic files of the western Sichuan administrative region in 1950,this paper mainly examines how to solve the land tax dilemma faced by previousgovernments under the situation of unclear taxation targets and unequaltaxation under the situation of huge financial pressure at the beginning of theyear. And how to deal with the relationship between the two principles ofclass line and reasonable burden in this process, and then explore how the newgovernment solicited public funds in 1949 to transplant the new mobilizationmodel and political structure to the weak