1.坚持税收法定主义的立法模式。开征、减免或取消农业税也应当有法律依据,仅有政府的行政承诺显然是不行的。目前各级政府已经陆续减免或取消了农业税,但作为农业税征收依据的《中华人民共和国农业税条例》仍然没有依照立法程序废止,涉及农民税收的相关法律规定尚处于缺位状态 1. Adhere to the tax statutory legislative model. There should also be a legal basis for levying, reducing or canceling agricultural taxes. Obviously, only the government’s administrative commitment is clearly not acceptable. At present, all levels of government have successively reduced or canceled the agricultural tax, but the “Agricultural Tax Regulations of the People’s Republic of China” as the basis for the collection of agricultural tax are still not abolished in accordance with the legislative procedures. The relevant laws and regulations concerning peasant tax revenue are still in a vacancy