农业税收在促进农村经济增长方式的转变中具有重要作用。但是,现行的农税制度已暴露出许多弊端,制约了农村经济的发展和农税收入的增长。因此,应立足于促进农村经济增长方式的转变,改革现行的农税制度,建立统一、效能、公平、简化的农税管理机制。农税改革呼之欲出、势在必行。 首先,农税改革应立足于提高资源利用率。提高资源利用率,体现在农税改革上,就是要考虑充分利 Agricultural tax plays an important role in promoting the transformation of rural economic growth mode. However, the current system of agricultural tax has exposed many drawbacks and restricted the development of rural economy and the growth of income from agricultural tax. Therefore, we should base ourselves on promoting the transformation of the mode of rural economic growth, reforming the current system of agricultural tax and establishing a unified, effective, fair and simplified agricultural tax management mechanism. Agricultural tax reform is expected, imperative. First of all, the tax reform should be based on improving resource utilization. Improve resource utilization, reflected in the reform of the agricultural tax, it is necessary to consider full profit