The main points of view in the theory field and the program being carried out in our country both think that the reform of agricultural tax can lighten the farmers " burden 其已成为我国经济进一步发展的制约性因素。通过进行理论论证以及实证分析可以发现，农村税费改革并不能有效减轻农民负担。
The reform of rural taxes and fees has greatly benefited farmers by eliminating 33 . 6 billion yuan of agricultural tax , more than 70 billion yuan from the " three deductions " and the " five charges " and other unreasonable fees 农村税费改革通过全部免征336亿元农业税，取消700亿元"三提五统"费和其他不合理收费，使农民受益。
The former could provide more finance support and the latter could not which makes the finance income shrink . part ii . the analysis of the engagement in small - scale land explores the quality of agricultural tax 第二部分，从小规模土地经营的分析切入，探讨现行农业税收的性质及其增长的极限，以及农业税收的历史延续性问题。
In such case , the quality of agricultural tax is not clear and its increase ability is very limited too . part iii . to analyze the relationship between the rural 9 - year compulsory education and township and town " s finance 第一，农业税性质不清，农业税既不属于严格意义上的所得税，也不属于流转税类，而是一种介乎于两者之间的税收。
I can tell you that to rescind the agricultural tax and agricultural specialty produce tax , we have legislation in place and to make free nine - year compulsory education universal in this country , we have legislation in place 我们免除农业税和农业特产税是立了法的，我们实行免费的九年义务制教育是立了法的，我们将要开始的实行覆盖城乡的低保制度也要建立法制。
After the exemption of agricultural tax , the problem facing villages and towns is not the simple increase or decrease in organizations and funds or the " permutation and combination " of personnel , but institution and mechanism at the deeper level 摘要免征农业税后乡镇面临的问题不是机构、经费的简单增减和人员的“排列组合”问题，而是深层次的体制和机制问题。
Part 2 is divided into three parts . part elaborated the current rural tax reform has been made tremendous achievements ; part focuses on a series of rural economic and social realities after the abolition of agricultural tax 第一部分详细阐明了当前农村税费改革已经取得的巨大成就;第二部分着重论述了全面取消农业税后农村经济社会领域出现的一系列现实问题。
To lighten the farmers " burden indeed , the current system must be reformed . abolishing the agricultural tax will not only lighten the farmers " burden , but also in the long run , be good to realize our country ' s modernization 要真正减轻农民负担就应该取消农业税，取消农业税所带来的利益将不仅仅是减轻农民负担，从长远的角度来看，它有利于我国现代化的实现。
Starting from the year with real income , foreign investment enterprises engaged in legal development of barren hill , land and water surface , or in planting , breeding , forestry and gardening , will be exempted from agricultural tax and the tax for agricultural , forestry and special products 对依法开发荒山、荒地、水面，从事种植业、养殖业、林业和园艺业的外商投资企业，自有收入年份起， 3年内免征农业税和农林特产税。
