目前我国农村的税费改革试点工作进展顺利,并取得了阶段性成果,但也产生了农业税费负担不均的问题。农业税费负担不均既体现在地区间负担的差异上,也体现在农业生产者之间、农业生产者与非农业生产者之间的个体间负担差异上。要解决这个问题,首先必须确保各项农税法规得以正确贯彻执行,其次要继续优化我国的农业税和农业税附加制度。 At present, the experimental work on tax reform in rural areas of our country is progressing smoothly and has achieved staged results, but it also has the problem of uneven tax burden on agriculture. The unbalanced burden on agricultural taxes is reflected in the differences in the inter-regional burdens as well as in the differences in individual burdens among agricultural producers, agricultural producers and non-agricultural producers. To solve this problem, we must first ensure that all agricultural tax laws and regulations can be properly implemented, and secondly, we should continue to optimize our country’s agricultural and agricultural tax systems.