减免农业税是党中央惠民政策的一项重大举措,极大地调动了农业生产的积极性,化解了人地分离所带来的突出问题和矛盾,对进一步稳定和完善农村土地承包经营制度提供了有 The reduction and exemption of agricultural tax is a major measure taken by the party Central Committee to benefit the people and greatly mobilizes the enthusiasm for agricultural production and resolves the outstanding problems and contradictions brought about by the separation of people and land. It provides the basis for further stabilizing and perfecting the rural land contractual management system