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一、充分重视农业税改革的意义和作用农业税改革具有重要意义和作用，这主要表现在三个方面：１、农业税是处理国家与农民分配关系的一个重要手段。在我们这样一个农业和农村人口占很大比重的国家，处理好国家与农民的分配关系是一个全局性问题。农业税作为国家财政的分配手段
First, pay full attention to the significance and role of agricultural tax reform Agricultural tax reform has an important meaning and effect, which is mainly manifested in three aspects: 1, agricultural tax is to deal with the distribution of state and farmer an important tool. In a country like ours where the agricultural and rural population make up a large proportion, it is a global issue to properly handle the distribution between the state and the peasants. Agricultural tax as a means of distribution of state finances