1、逐步降低农业税税率,直至最终取消农业税。目前,粮食主销区已经基本具备自行取消农业税的条件,在大多数主销区可以取消农业税,主要由各个省自主决策。取消农业税后减少的地方财政收入,原则上应自行消化。粮食主产区和西部贫困地区应力争在3～5年的时间内实现取消农业税,所需资金主要由中央财政转移支付解决。2、把农民的税收负担纳入相应的税 1, gradually reduce the agricultural tax rate until the final abolition of agricultural tax. At present, the main grain sales areas have basically abolished the conditions for the abolition of agricultural taxes, and agricultural taxes can be canceled in most of the main sales areas, which are mainly decided by the provinces independently. Local fiscal revenue, which is reduced after the abolition of agricultural taxes, should be digested in principle. The major grain-producing areas and the poor areas in the west should strive to cancel the agricultural tax within 3 to 5 years, with the required funds mainly being settled by the transfer of payments by the central government. 2, the tax burden on farmers into the corresponding tax