所谓农村税收是指税源分布在农村,以农产品为主要纳税对象,村民为纳税人的各项税收。目前农村主要有农业税、农业特产税、屠宰税等税种。这些税种税额小、税源零星分散、点多面广、涉及到千家万户,因此征管难度和工作量都相当大,且税收成本高、纳税申报也极不规范。究其原因,一方面村民纳税意识不高;另一方面农村经济体制发生了根本性的变化,传统的农村税收征管模式未进行相应的改革。原计划经济时期,农村税收税种单一(儿乎只涉 The so-called rural tax refers to the distribution of tax sources in rural areas, with agricultural products as the main tax object, the villagers for the taxpayers of various taxes. At present, there are agricultural taxes in rural areas, special agricultural products taxes, slaughtering taxes and other taxes. These tax types of taxes are small, sparsely distributed sources of tax revenue, a wide range of points, involving millions of households, so the difficulty of collecting and handling workload are quite large, and the high tax costs, tax returns are extremely irregular. The reason, on the one hand the villagers tax awareness is not high; the other hand, the rural economic system has undergone fundamental changes, the traditional rural tax collection and management model has not been the corresponding reform. The original planned economy, a single rural tax revenue (almost exclusively