Its main content includes taking the place of the system of collecting residual foodstuff with foodstuff tax, utilizing market to develop business and free trade, and utilizing capitalism especially state capitalism as intermediate to socialism.

• 其主要内容是:用粮食税取代余粮收集制,利用市场商品货币关系发展商业和自由贸易,利用资本主义尤其是国家资本主义作为过渡到社会主义的中间环节。