全面取消农业税
农业税是国家对一切从事农业生产、有农业收入的单位和个人征收的一种税，俗称“公粮”。随着改革开放的展开，中国经济迅速发展，农业税所占税收比例越来越小，1999年农业税占全部财政收入4%，2003年则降低到1%。2006年1月1日起，中国更是全面废除了农业税。这是具有划时代意义的重大变革，标志在中国实行了2600多年的传统税正式退出历史舞台。
作为政府解决“三农”问题的重要举措和改革开放的巨大成果，取消农业税对于我国经济和社会发展具有重大意义：一是切实减轻农民负担，这是取消农业税的最直接意义。此举使广大农民更多分享改革开放和现代化建设成果，从改革中得到实实在在的利益。二是影响地方财政税收结构，终止税制设计的不合理现象，体现税收的公平原则，有利于提高农业的竞争力。三是有利于加快公共财政覆盖农村的步伐，逐步实现基层政府运转、农村义务教育等供给转向由政府投入为主，推进工业反哺农业、城市支持农村，有利于统筹城乡发展，加快三农问题的解决。四是大大增强农民和整个社会的购买能力，对刺激消费和扩大内需将发挥重要的促进作用。总之，取消农业税不仅有利于中国经济的可持续发展，也是实现社会公平正义的要求。
Complete abolition of the agricultural tax
The agricultural tax was levied on an entity or individual engaged in and earning an income from agricultural production. With the process of reform and opening up and the rapid development of China's economy, agricultural tax revenues continued to decline as a percentage of total government revenues, accounting for 1 percent in 2003, down from 4 percent in 1999. The agricultural tax was officially rescinded on January 1, 2006, representing a historic change and the final end to the 2,600-year-old system of taxation on farmers.
As part of a successful major reform package to address issues related to agriculture, rural development and farmers' wellbeing, the abolition of the agricultural tax has contributed significantly to China's economic and social development. First, as a most direct benefit, it has effectively eased the burden on farmers, enabling them to enjoy a bigger share of the fruits of reform and modernization, and feel rewarded in this process. Second, it has led to a change in the local taxation structure, and put an end to unreasonable taxation practices, so as to better ensure equity and help improve the competitiveness of the agriculture sector. Third, it has helped expand the coverage of government funding in rural areas, enabling government funding to cover the bulk of local expenses, including mandatory rural education outlays. It also encourages the industry sector and cities to support rural development, so as to promote integrated urban-rural development and more effectively address rural issues. Fourth, it has greatly enhanced the purchasing power of the general public, especially farmers, and substantially contributed to increased domestic consumption. In summary, the abolition of the agricultural tax represents a response to the need for social equity and justice, in addition to providing a boost to sustained development of China's economy.