Public grain means that farmers hand over harvested grain to the state free of charge according to standards.

Agricultural tax is a tax levied by the state on all units and individuals engaged in agricultural production and having agricultural income, commonly known as "public grain". During the people's commune period, agricultural taxes such as "public grain" were different in each province, city, and locality. There was a huge difference between major grain-producing areas and non-grain-producing areas. Agricultural tax originated very early. China used to call it land tax, and Western countries called it land rent tax or land tax.

In feudal society, agriculture was the most important production sector, the most important tax in the feudal country, and the main body of fiscal revenue. However, in the development of capitalist society, with the development of industry and commerce, the proportion of agriculture in the national economy has continued to decline. In most countries in the contemporary world, agricultural taxes are no longer the main tax, but an auxiliary means of fiscal revenue.

The origin of agricultural tax

After the founding of the People's Republic of China, a grain station system was established and public grain collection continued. This system ended during the current ruling era, and the history of public grain distribution has been maintained in China for at least 2,300 years. In the era of big pot rice, grain output was low. The annual grain yield per mu was only three to four hundred kilograms. This also required good rain. If the rain was not good, grain yields of one to two hundred kilograms per mu were common.

Food rations have been a problem for farmers throughout the year. Therefore, farmers and village team cadres have a strong resistance to public grain purchases. Therefore, every year after the summer and autumn harvests, the county and communes organize cadres to go to communes and production brigades to carry out food procurement. When you go down, tell the organization that you should not come back unless you complete the procurement task. On the one hand, grain output is not high; on the other hand, the base of public grain procurement is very high.