在全国范围内免征农业税,实际上是国民财富的二次分配,也是调整农村税收关系的重要一步。那么取消农税以后,如何重建农村新型的税收分配制度,是一项复杂的系统工程。一、对两种观点的简评一种观点认为取消农业税以后,对农村不再征收其他税收。但是,中国农村地域辽阔,农村人口超 The exemption of agricultural taxes nationwide is actually the secondary distribution of national wealth and an important step in adjusting the tax relations in rural areas. So after the abolition of the agricultural tax, how to rebuild the new rural tax distribution system is a complicated systematic project. First, a brief comment on two views One view that the abolition of agricultural tax, the rural no longer charge other taxes. However, China has a vast rural area and a super-rural population