Qi Tongwei said, "Fees like the 'three retentions and five levies'—such as the previously collected education surcharge, militia training fees, and so on—comprise a rather large variety of items..."
"They are used primarily by villages and townships. Jinshan County and its constituent townships have virtually no industry to speak of; their primary source of revenue comes from the agricultural tax and the special agricultural product tax."
"Therefore, abolition is out of the question!"
Chapter 40