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取消农业税减轻了农民负担,对我国农村发展、农业进步产生了积极的影响。但也带来了一些新情况、新问题,其中土地矛盾、县乡财政困难、农村公共品供需矛盾和乡村集体债务沉重等问题比较突出。为此建议:改革县乡财政管理体制;加强农村制度建设;发展壮大村级集体经济;进一步减轻农民税收负担。
The abolition of the agricultural tax reduced the burden on peasants and had a positive impact on rural development and agricultural progress in our country. However, some new situations and new problems have also emerged. Among them, land contradictions, financial difficulties in counties and townships, contradictions in the supply and demand of rural public goods and the heavy rural collective debt are all prominent issues. Therefore, it is suggested that we should reform the financial management system of county and township, strengthen the construction of rural system, develop and expand the village collective economy, and further reduce the tax burden on farmers.