一、延安市的农业税收情况从2004年以来各地的行动来看,国家在农业税改革方面取得的进展是令人鼓舞的。然而,由于长期以来农村基层政权依赖于农业剩余而运作,农民依赖于农业剩余而生存,因此,取消农业税在很大程度上是个加减法的问题,取消农业税后,农民负担会减轻,但原先依赖农 I. Agricultural Taxation in Yan’an City From the actions taken by various places since 2004, the progress made by the state in the reform of agricultural taxation is encouraging. However, since the rural grass-roots government has long relied on agricultural surplus and farmers depend on agricultural surplus to survive, the abolition of agricultural tax is largely a question of addition and subtraction. After canceling the agricultural tax, the peasant burden will be reduced. However, Dependent on agriculture