农业税的取消与否关系到“三农”问题能否尽早得到有效的解决，关系到能否让广大农民休养生息，共奔小康。农业部农村经济研究中心柯炳生主任认为，目前已经到了在税费改革的基础上取消农业税（指税费改革之后的农业税及其附加）的时候了，这是统一城乡税制、实现社会公平负担税赋的需要，也是提高我国农产品的国际竞争力、提高财政收支效率的需要，更是农村社会管理体制改革和在农村实践“三个代表”解决“三农”问题，当从取消农业税开始。 Whether or not the agricultural tax is canceled concerns whether the issue of “agriculture, countryside and farmers” can be effectively solved as soon as possible, and whether it will enable the vast number of peasants to recuperate and get along well with each passing day. Ke Bingsheng, director of the Rural Economic Research Center of the Ministry of Agriculture, believes that it is time to abolish the agricultural tax (referring to the agricultural tax after the tax reform and its addition) on the basis of tax reform. This is the time to unify the tax system for urban and rural areas and achieve social fairness tax burden But also the need to improve the international competitiveness of agricultural products and improve the efficiency of fiscal revenues and expenditures. It is also a matter of reforming the social management system in rural areas and implementing the “three represents” in rural areas to solve the “three rural issues.” When starting with the abolition of the agricultural tax,