全面建设小康社会必须统筹城乡经济社会发展,我国落后的农业税收制度应按这一总体要求进行改革和创新。本文认为,当前推行的农村税费改革不能从根本上解决农民负担问题,应在统筹城乡财政的前提下建立全新的农业税制。最后,提出了改革农业税制应遵循的原则及简单的税制构想。 To build an overall well-to-do society, we must make overall plans for the economic and social development in urban and rural areas. The backward agricultural taxation system in our country should be reformed and innovated according to this general requirement. This paper argues that the current reform of rural taxes and fees can not fundamentally solve the problem of peasants’ burden and should establish a new agricultural tax system under the premise of overall planning of urban and rural finance. Finally, the principle to be followed in the reform of agricultural tax system and the simple idea of ​​tax system are put forward.