农业、农村和农民问题是关系到我国社会主义建设和发展全局的重大问题。党的十一届三中全会以来，我国农村改革取得了举世瞩目的伟大成就，农村经济取得了巨大的发展，农民收入水平也有了很大的提高。但是应该看到，落后的农业税制和农村不规范的财政分配方式正制约着农业和农 The issues of agriculture, rural areas and peasants are major issues that concern the overall situation of our socialist construction and development. Since the Third Plenary Session of the 11th Central Committee of the Party, the rural reform in our country has made great achievements that have attracted worldwide attention. The rural economy has made tremendous progress and the income level of peasants has also been greatly improved. However, it should be noted that the backward agricultural tax system and the non-standard financial allocation in rural areas are restricting agriculture and agriculture