In order to deal with challenges of the reform of rural taxes and fees on the implementation of development strategy for agricultural main producing areas, and narrow the development gap between the main producing areas of agricultural products and urban areas, to improve the enthusiasm of protecting arable land and developing agricultural production for the main producing areas of agricultural products , the fiscal and tax policy should play an active role in the promotion of economic development, increasing farmers' income and promoting the supply of public goods and guiding a rational population outflow in the main producing areas of agricultural products .