免征农业税,是减轻农民负担,增加农民收入的一项重大举措。其影响巨大,其功德无量。但是,由于农村工作的复杂性和社会诸多原因,取消农业税后一些新的问题逐渐显露出来。如农村土地矛盾纠纷增多,乡村组织运转困难,农民参与一事一议的积极性不高,乡村债务化解难等。这些问题需要认真加以解决。进一步完善农村土地承包政策,妥善解决农村人地矛盾。在坚持“大稳定、小调整”的前提下,查漏补缺,做好农村土地承包经 The exemption of agricultural tax is a major measure to lighten the peasants ’burden and increase the peasants’ income. Its huge impact, its immeasurable merit. However, due to the complexity of rural work and many social causes, some new problems have gradually emerged after the abolition of agricultural tax. Such as the increase of rural land conflicts and disputes, rural organizations operating difficulties, the enthusiasm of farmers to participate in a meeting is not high, the rural debt problems and so on. These problems need to be seriously addressed. Further improve the rural land contract policy, and properly solve the contradiction between people and land in rural areas. Insisting on the premise of “major stability and minor adjustment”