The author analyzes the result of the nullification of agricultural tax and investigate its reasons ,according to different situations between Lianshan Village and Faxin Village after the reform.

• 笔者以湖南省武冈市连山村、法新村在取消农业税后所表现出的不同情况为调查内容，分析取消农业税的绩效并探讨其中的原因。