中国是一个农业大国,土地一直是维系农民生存与希望的稀缺资源,可以说中国的历史很大程度上就是一部土地制度的演化史。农业税的取消使中国实行千百年来的“皇粮国税”成为历史,它不仅会使农民从沉重的农业负担中彻底解脱出来,也会带来农村生产关系的重新调整。土地问题再一次凸现出来,由此引发的新矛盾和新问题,带来了农村治理格局的重大变革。 China is a big agricultural country. Land has always been a scarce resource for maintaining the survival and hope of peasants. It can be said that the history of China is largely an evolutionary history of the land system. The abolition of the agricultural tax made China’s “royal grain tax” a century-long history. It not only completely liberated peasants from heavy agricultural burdens, but also brought about a readjustment of the relations of rural production. Once again, the issue of land has been highlighted. The new contradictions and problems caused by this have brought about major changes in the pattern of governance in rural areas.