实施农村税费改革,是保护农民利益、发展农村经济、加强农业基础的重大举措。湖南省在长沙县、津市市、永兴县进行了试点。经过一年多的实践,探索了路子,取得了经验,发现了一些问题。现将我们在实践中对一些政策的研究与思考概述如下。一、关于农业税计税面积的确定核定农业税计税面积,是确定农业税和农民负担的基本因素,是一项非常重要的基础工作。中央文件规定,确定计税面积必须严格以二轮承 The implementation of the reform of rural taxes and fees is a major measure to protect the interests of peasants, develop the rural economy and strengthen the foundation of agriculture. Hunan Province in Changsha County, Tianjin City, Yongxing County conducted a pilot. After more than a year of practice, we have explored the path, gained experience and found some problems. Now we in the practice of some of the policy research and thinking outlined below. First, on the determination of agricultural tax tax area The approved agricultural tax tax area is to determine the agricultural tax and peasant burden of the basic factors is a very important basic work. The central government’s document stipulates that the tax-paying area must be strictly two-wheeled