关键词: 农业税改革, 效应分析, 二元就业制度, 劳动力返流

Abstract: This paper attempts to discuss the validity of the agricultural taxation reform and likelihood of its continuity.Both theoretical analysis and empirical evidence show that its immediate effect of increasing the income of the peasants is obvious,but with the passage of time this effect tends to decrease.Apart from existing findings,the author holds that the binary system of employment is a crucial factor that quickens the decreasing process.In light of this analysis,the author offers suggestions for reinforcing the effectiveness of the post-agricultural tax reform.Simultaneous progress in agricultural reform and urban employment,agricultural subsidies and industrial employment subsidies are emphasized.

Key words: reform of agricultural taxation, validation, binary system of employment, return of labors