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本文对农业税费制度和自１９９３ 年以来的农业税费改革试点的具体做法及制约农村税费改革的深层根源进行了分析。在此基础上提出：取消农业税等，改为单一的土地税，并明确其资源税性质；承包土地的农民只向土地所有者交租，村级合作组织应作为土地税的纳税主体；交纳农林水特产品增值税的，应免交土地税；取消与农民人均收入挂钩的“提留统筹”制度；取消包括教育集资在内的所有集资、摊派项目。
This paper analyzes the agricultural tax system and the concrete practice of pilot reform of agricultural tax and fee since 1993, as well as the deep root of the restrictive rural tax reform. On this basis, it is proposed to abolish the agricultural tax and change it into a single land tax and to clarify the nature of the resource tax. Farmers who contracted land only pay rent to the landowners, and village-level cooperative organizations should act as the taxpayers of the land tax. Special tax on water products shall be exempt from land tax; the “reserve pooling” system linked to the per capita income of farmers shall be canceled; and all fund-raising and apportionment projects including educational fund-raising shall be canceled.