论取消农业税的法治意蕴

The Meaning of the Rule of Law on Canceling Agricultural Tax

取消农业税以法律废止的形式为城乡的融合消除了人为设置的坚固屏障,体现了公平正义的法治理想,取消农业税是法治社会对农民国民待遇的确认,而作为法治治理的最基层形式的乡村治理,也随着农业税的废止将形成全新的乡村法治结构。分析取消农业税的法治意蕴对研究农民的权益保障和构建社会主义新农村建设的法律对策有着及其重要的现实作用和理论意义。

The ending of agricultural tax allows the integration of urban and rural economy and eliminates artificial barriers between them. This not only displays fairness and justice embodying the ideal of the rule of law, but also recognizes the citizenship of farmers. By canceling agricultural tax,the basic form of governance, village governance, will create a new governance structure. The analysis of the meaning of the rule of law on terminating agricultural tax has an important reality and theoretical meaning toward the research of protecting the interest of farmers and constructing a socialist new rural legal system.