Abstract：Ministry of Finance and national tax administration bureau make relevant legitimacy and the rationality worthy of research of provision which doesn't need to advertise for personal income tax to the farmers of. Should change to take the household register or the occupation as soon as possible standard divide the line the farmer then definition way of doing of being free of tax the corpus, the implement regards public finance subsidy as principle, taking reducing tax-free as to assist of of the finance and tax encourage a mechanism, personal income tax of tax-free substantial the implementation be producing a management condition worse, suffer natural disaster and is engaged in the agriculture that the important agricultural product of relating to the national policy people's livelihood produces from operator's body.
2007, Vol. 1 
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