Legal Analysis: Starting from 1992, China officially reformed the agricultural system through reform and opening up, and in 2006, it abolished the agricultural tax that lasted for thousands of years, which marked that China entered a new era of reform and opening up. On February 29th, 2005, the 19th meeting of the Standing Committee of the 10th NPC decided that the Regulations on Agricultural Taxes in People's Republic of China (PRC), which was passed at the 96th meeting of the Standing Committee of the 1st NPC on October 3rd, 2006, would be abolished. The cancellation of agricultural tax ended the "national tax on imperial grain" that existed in China for more than two thousand years, brought tangible material benefits to hundreds of millions of farmers, greatly mobilized the enthusiasm of farmers, liberated rural productive forces again, and will certainly drive the adjustment of rural production relations and superstructure, and promote the rapid development of rural economy and the harmonious progress of rural society. The abolition of agricultural tax indicates that China's rural reform has entered a new stage, which is a comprehensive reform stage with township institutions, rural compulsory education and county and township financial management system reform as the main contents.

Legal basis: Article 3 of the Law on the Administration of Tax Collection: The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.