取消农业税后的农民税收负担究竟怎样?从税收价格这一视角出发,对传统的税收负担理论提出了质疑并对税收负担进行了新的解释;对“税收价格”这一理论进行了说明,同时提出了基于税收价格视角的税收负担测量指标;对取消农业税之后的农民税收负担进行了测量,得出的结论是,税收价格视角下农民依然承担比较重的税收负担。 From the perspective of tax price, the traditional theory of tax burden is challenged and a new explanation of the tax burden is given. The theory of “tax price” is explained , And at the same time put forward a measure of tax burden based on the perspective of tax price; measured the tax burden on peasants after the abolition of agricultural tax, and concluded that peasants still bear heavier tax burden from the perspective of tax price.