一、统一城乡税制的内涵必须明确的一个大前提是,统一城乡税制不是基于增加财政收入的考虑,不是要增加农民的负担,而是基于完善税制的考虑。(一)取消农业税、统一城乡税制是客观规律使然。农业税是农业社会出现的税种,取消农业税是经济社会发展到一定阶段的必然要求。我国取消了农业税,为统一城乡税制奠定了基础。 First, a major prerequisite for unifying the connotation of a unified urban-rural tax system is that the unification of urban-rural taxation should not be based on the consideration of increasing financial revenue but on the basis of improving the tax system instead of increasing the peasants’ burden. (A) the abolition of agricultural tax, unified urban and rural tax system is an objective law. Agricultural tax is a kind of tax appearing in agricultural society. Canceling agricultural tax is a necessary requirement of economic and social development to a certain stage. China abolished the agricultural tax and laid the foundation for the unification of the urban and rural taxation system.