目前农村税费改革试点方案已初步确定，其中农业税调整和改革涉及到以下几个方面：一是以第二轮农村土地承包面积为依据，重新核定农业税计税土地面积；二是以１９９８年的前５年农作物平均产量为依据，重新核定农业税计税常年产量；三是调整农业税税率，农业税负担水平保持长 At present, the experimental program for the reform of rural taxes and fees has been tentatively established. The adjustment and reform of agricultural tax involves the following aspects: First, the area of ​​tax on agricultural tax is re-approved on the basis of the contracted land area of ​​the second round of rural areas; secondly, The first five years of crop production as the basis, re-approved agricultural tax annual production; third is to adjust the agricultural tax rate, the level of agricultural tax burden to maintain long