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一、目前农村说奥体系状况目前农村税费体系状况可以概括为“税轻费重”。我国目前农业税沿用的是1958年颁布的（中华人民共和国农业税条例）。农业税的制定主要体现了以下原则：1．轻税政策原则。现阶段农业税实际只占农村收入的4％左右。2．稳定负担政策原则。在一定时期内，
I. Current Situation of the Austrian System in Rural Areas At present, the status of the rural tax and fee system can be summed up as “the tax is light and heavy.” The current agricultural tax in our country is enacted in 1958 (the People’s Republic of China Agricultural Tax Ordinance). The formulation of agricultural tax mainly reflects the following principles: 1. Light tax policy principles. Agricultural tax actually accounts for only about 4% of rural income at this stage. 2. Stable burden policy principles. In a certain period of time,