农村税费改革极大地减轻了农民负担。下一步农村税费改革的具体措施存在很大的争议。基于对农村种养业的调查,在比较不同种养业的产业化、收益水平和投资来源后,笔者建议对粮食等基本生活资料的生产应实行免税政策,对高收益的特种种养大户先行征收增值税和所得税,以期逐步建立完全统一的城乡税制。 Rural tax reform greatly reduced the burden on farmers. The specific measures for the reform of rural taxes and fees in the next step are very controversial. Based on the survey of rural planting and breeding industry, after comparing the industrialization, income level and sources of investment of different kinds of farming, the author suggests that the production of basic living materials such as grain should be exempted from taxation policy, Value-added tax and income tax levy, with a view to gradually establish a fully unified urban and rural tax system.