| Levies on farmers have been a hot topic of academic concern in recent years. Several steps in favor of farmers, such as reforms to taxes and charges as well as total cancellation of agricultural tax have shown the government's thought of "giving more, taking less and giving free rein". However, farmer-friendly measures have come with some incidental problems, such as legislative backwardness concerning farmers' tax as well as controversies in academic circles. Therefore, research of legislation on farmers' tax is of tremendous significance in order to increasing farmers' income and developing rural economy.Based on taxation-legalism, this paper sizes up foreign experience and domestic practices, accesses various contradictions and disputes concerning current issues on farmers' tax and raises some legislative principles and conceptions about how to perfect the legal system concerning farmers' tax. First, the paper expounds basic tax principles featuring tax-legalism, taxation fairness and the principle of taxation on capability; in this part the paper refers to some legal practices in foreign countries concerning building tax system for farmers, conducting favorable measures and financing farmers. Second, the paper analyzes farmers' income sources, income division and current tax burden and probes into the relationship between farmers' income and their tax burden. In this part the paper raises the conception of "tax for farmers' benefit" and aiming to subsidizing farmers in order to increase farmers' income, ensure farmers' enthusiasm, consolidate and reinforce the status of agriculture as the foundation of our country. Finally, the paper analyzes the juristic barriers to the uniformity of urban and rural tax systems and raises some legislative principles for establishing a uniform tax system. The paper closely adheres to the principles of tax-legalism, taxation on capability and neutral-reform considering farmers' dominant role in the target market.
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