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随着农业税的取消,农村税费改革取得了阶段性的胜利,但还需要进行进一步的改革。农业对一个国家和社会具有多种贡献,这些贡献使农业具有正外部性的特点,但不合理的农业活动也会造成负外部影响。农业的外部性要求相对应的补偿机制予以纠正,来达到社会福利的最大化。农业税费改革必须很好地解决农业的外部性的补偿问题。
With the abolition of the agricultural tax, the tax reform in rural areas has achieved a phased victory, but further reforms are needed. Agriculture has multiple contributions to a country and society. These contributions make agriculture a positive external characteristic. However, unreasonable agricultural activities can also have negative external impacts. The externality of agriculture requires the corresponding compensation mechanism to be corrected in order to maximize social welfare. Agricultural tax reform must be a good solution to the problem of compensation for the externalities of agriculture.