《中共中央国务院关于促进农民增加收入若干政策的意见》和温家宝总理的《政府工作报告》指出,要逐步降低农业税税率,取消农业特产税改征农业税,同时鼓励有条件的地区进一步降低农业税税率或免征农业税。目前,农村税费改革过程中还存在很多难点问题,有待于通过税制模式的创新来 The Opinions of the Central Committee of the Communist Party of China on Several Policies for Promoting Farmers’ Income Increase and Premier Wen Jiabao’s “Report on the Work of the Government” pointed out that it is necessary to gradually reduce the agricultural tax rate and abolish the special agriculture tax to levy the agricultural tax and at the same time, encourage the conditional areas to further reduce the agricultural tax rate or Exemption of agricultural tax. At present, there are still many difficult problems in the process of tax and fee reform in rural areas, yet to be resolved through the innovation of the tax system