在我国的财政收入状况可以为全面取消农业税提供保证的条件下,取消农业税是必要的,也是可行的。但是,如何解决农民公共服务所需资金不断增加和取消农业税后,基层政权实际收入减少之间的矛盾,亦无可避免地成为一个急需我们解决的问题。对此,笔者拟从分税制改革方面作一些探讨,以期能对这个问题的解决提供一条可行的途径。 Under the condition that the fiscal revenue of our country can provide a guarantee for the abolition of agricultural tax in an all-round way, it is necessary and feasible to cancel the agricultural tax. However, it is inevitable that the contradiction between the reduction of the actual income of the grassroots government and how to solve the problem of increasing funds required for peasants’ public services and the abolition of the agricultural tax will inevitably become an issue that urgently needs our solution. In this regard, I intend to make some discussions from the tax-sharing reform, with a view to providing a viable solution to this problem.