废止农业税除了减轻农民负担外,也与农业税税制本身的不合理性有关。我国农业税与工商税收相比较,一个显著的区别,就是工商税收基本上是与纳税人实现的真实收入密切相关,有收入则缴税,无收入则不缴税,收入多者多缴、少者少缴。而农业税虽然在理论上是对农业收入征税,但实际上是 Abolition of agricultural tax in addition to reducing the burden on farmers, but also with the agricultural tax system itself is unreasonable. A significant difference between our country’s agricultural tax and industrial and commercial tax revenue is that the industrial and commercial tax revenue is basically closely related to the real income realized by the taxpayer. The tax is paid on income, no tax on income, Less pay. The agricultural tax, though theoretically taxing agricultural income, is actually