在十届全国“两会”上,温家宝总理在《政府工作报告》中庄严宣布五年内取消农业税,这是中华人民共和国农业税收制度上的重大变革,也是中国税收制度史的一个重要里程碑。税收是国家依据社会职能参与社会剩余产品分配的规范形式,同时,也是国家调节收入差距,改善阶级、阶层、社会 In the “two sessions” of the Tenth National Congress, Premier Wen Jiabao solemnly announced in his “Report on the Work of the Government” that the abolition of agricultural taxes within five years was a solemn change in the agricultural tax system of the People’s Republic of China and an important milestone in the history of China’s taxation system. Taxation is the standard form for the state to participate in the distribution of surplus products in society in accordance with social functions. At the same time, the state regulates the income disparity and improves the social stability of the class, class and society