Abstract:The high-energy incentive of the Household Contract Responsibility System (HCRS) in the agricultural production has been respected in academic circles since the Farmland Reform,but this does not deny the efficiency of the Production Team System (PTS).In this premise,this paper probes into the internal reasons promoting the transfer of the PTS to the HCRS from various perspectives,including development strategy transformation,insititution deficiency and farmers’ belief,and expounds on the evolution process of the HCRS to the maximization of agricultural output from aspects like,the form of production responsibility,the method of land distribution and the term structure.Correspondingly,the change of farmland system is accompanied by the change of contract subjects and contract structure.Therefore,this paper further studies the differences between these two systems in contract implementation and labor supervision and measurement,as well as the contract ambiguity characteristics that are common to both,and on this basis,the nature and the form of the contract of tax and fee under the HCRS are analyzed in detail.