It uncovers the disfigurement of the agriculture tax system.
暴露了农业税制度缺陷。
In the recent years, the researches on the peasant's differentiation and the rural tax system become the heated issues in the studies of China's village, agriculture and peasant.
近几年来，关于农民分化和农村税费制度的研究成了中国农村、农业和农民问题研究中的热点。
After the cancellation of agriculture tax, the tax system in China's rural area has been lacking and there is no practical tax administration concerned so far.
取消农业税后，我国的农村税制面临着缺位和管理上的真空，这不利于国家新农村建设战略的实施。
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