对中国近代土地变革历程的分析，得出土地是农民生存的依靠和参与社会实践创造物质财富的基础，逐步或一次性的取消农业税和对种植粮食补贴政策的实施将极大促进农业生产和农民的增收，但同时种植粮食的效益将显著提高，农民有权力争的应有的土地和乡政府的职能转变问题将是面临的理论和实践问题。

This paper analysis the course of modern land system of China, which draws out that land is basis to survive of peasant and to participate social work creating material wealth. It will significantly accelerate agricultural development, notably increasing income of peasants, remarkably promote the efficient of planting the staple food by means of cancellation agricultural tax and implement the policy of planting the grain subsidy policy greatly progressively at the same time. The issue that peasant land rights and transformation of the administrative functions of township government must striven to solve these problems that face to the theory and practice in the progress of agricultural development of China.