目次一、农业税取消的必然及其效用评析(一)农业税取消的必然性(二)农业税取消对农村经济发展意义不可过高估计二、农村社会保障制度构建的必要和模式选择(一)农村急切需求社会保障制度(二)农村短期内只能构建独立于城市的社会保障制度三、以社会保障税置换农业税构建农村社会保障制度的可行性(一)农民经济上能够承受并且拓宽投资渠道 First, the inevitability of agricultural tax abolition and its effectiveness (A) the inevitability of the abolition of agricultural tax (B) the abolition of agricultural tax on the significance of the development of rural economy can not be overestimated Second, the rural social security system to establish the necessary and model choices (A) the urgent needs of rural Social Security System (II) Only a Social Security System Independent of the City Can Be Constructed in the Countryside in Short Term III. The Feasibility of Establishing a Social Security System in Rural Areas by Social Security Tax Replacement of Agricultural Taxes (I) Farmers are financially able to afford and broaden their investment channels