2002年,温家宝总理指出:农业特产税已不适应新阶段发展农业和农村经济的要求,要逐步缩小范围,降低税率,创造条件,最终取消。2004年,他又进一步指出,要逐步降低农业税税率,平均每年降低一个百分点,五年内取消农业税。自此,掀开了全国农业税收改革的大幕。目前,全国已有26个省、自治区、直辖市决定继续或从今年起免征农业税。初步 In 2002, Premier Wen Jiabao pointed out: Since the special agricultural product tax has not met the requirements of developing agriculture and the rural economy in the new phase, it is necessary to gradually narrow the scope, lower the tax rate, create conditions and eventually cancel it. In 2004, he further pointed out that it is necessary to gradually reduce the agricultural tax rate by an average of one percentage point per year and to abolish the agricultural tax within five years. Since then, the national agricultural tax reform opened the curtain. At present, 26 provinces, autonomous regions and municipalities directly under the Central Government have decided to continue or exempt agricultural taxes from this year. preliminary