中文摘要：

以对全国14省25县（市）496农户的调查数据为基础，分析了免征农业税对农户土地利用行为的影响。结果表明，免征农业税后大多数农户在扩大土地利用规模、增加土地投资、进行土地改良、减少抛荒（撂荒）、提高农业知识和技能等方面总体意愿大为增强；农户土地投入明显增加，但受地区经济发展水平和户主文化程度的影响，这种变化也表现出一定的差异性；在土地利用结构方面，绝大多数农户种植棉花、花生等经济作物的面积有较大变化，但种植小麦、水稻等粮食作物的面积变化不大，以郊区农户为主的蔬菜种植面积变化也有限；农业税免征后，农户防止土地退化的措施增加，但仍倾向资金需求较少的手段。最后结论认为，免征农业税对农户土地利用行为产生了较大影响，但在短时间内，农户土地利用的意愿和行为间还存在一定的差距，还需要积极完善相关配套制度，进一步提高农户的文化水平和改善土地的利用条件。

英文摘要：

This study explores the influence of China＇s recent agricultural tax exemptions on farmers＇ land use behavior based on household interviews and questionnaires in 50 townships in 14 different provinces. Data was collected from farmers located in the outlying areas of large cities （10.89%）, medium-sized cities （13.10%）, small cities （42.34%）, and in other areas （33.67%）. The majority of households expressed an increased willingness to enhance land investment, land use efficiency and scale and a reduced preference for leaving land fallow or transferring land use rights. However, a gap exists between farmers＇ stated interests and actual behaviors. While 82.52 % of households intend to improve their land, only 18.87% have actually implemented improvements. Investment is uneven, with most increased investment going to purchase agricultural chemicals, and much less to mechanization, irrigation, and the use of high-quality seed. Differences exist between different regions and households with different family structures. There was a pattern of increasing additional investment from eastern to western China, and from larger to smaller cities. Education is another important factor, as householders with only primary education or less were found to have the highest levels of added investment. Agricultural tax exemptions have little influence on areas under grain cultivation, but have significant impact on cash crops such as cotton and peanuts, and crops such as watermelon and sweet potato. Agricultural tax exemptions have little influence on the scale of vegetable planting, and thus on the income of farmers from the suburbs of cities. Our survey shows that 40.91% of farmers increased investment in the prevention of land degradation, although this type of investment is still limited. We suggest that to enhance the positive effects of agricultural tax exemptions, attention should be paid to improving rural residents＇ educational level and upgrading land use and social conditions.