在我国城乡一体化进程中农业税收制度改革的成功与否相当重要,农业税收制度改革应当秉承着以人民的利益为主,兼顾效益与公平。农业税制改革应重在减轻广大劳动人民的生产负担,从城乡不统一的二元税制着手,在逐步的改革中破解农业税制改革带来的新问题。 In the process of urban-rural integration in our country, the success of the reform of agricultural taxation system is very important. The reform of agricultural taxation system should be based on the interests of the people and give consideration to the benefits and fairness. The agricultural tax reform should focus on alleviating the production burden of the vast working people. Starting with the unification of the dual tax system in urban and rural areas, the agricultural tax reform will solve the new problems arising from the reform of the agricultural tax system in the gradual reform.