■农业税走入历史农业税是一种地方税,主要面向农业收入征收,以土地的常年产量为计税依据,俗称“公粮”。《农业税条例》始行于1958年,是中国政府对占人口70%的农民群体征税的法律依据,也是造成中国城乡分割的主要制度支撑。尽管近几年一些省市已大规模“免征”农业税,但由于《 Agricultural tax into history Agricultural tax is a kind of local tax, mainly for the collection of agricultural income, the annual output of land as a tax basis, commonly known as “public grain.” The Agricultural Tax Ordinance, which started in 1958, is the legal basis for the Chinese government to tax peasant masses which account for 70% of the population. It is also the main institutional support for the division of urban and rural areas in China. Although some provinces and cities have already been exempted from agricultural tax in large numbers in recent years, due to the "