党的十一届三中全会以后,农村经济核算形式有了很大的变化,农业税征收由集体缴税改变为一家一户缴税,由实物缴纳改变为折征代金。在粮价及农副产品收购价格较为稳定的前提下,实行折征代金,手续简便,有利于农业税款及时入库。但近几年国家根据市场调节的作用,先后调高了粮食及主要农副产品收购价格,而以此为计税依据的农业税征收额也相应调增。笔者认为目前以折征代金形式征收农业税有以下弊端:一、农业税折征代金无稳定性。近几年国家连续调增粮食及主要农副产品收购价格,农业税折征代金额经常变动,而税率、常 After the Third Plenary Session of the 11th CPC Central Committee, the form of rural economic accounting has undergone tremendous changes. The collection of agricultural taxes has changed from collective tax payment to one-family tax payment, and the payment has been changed from a physical payment to a deferred payment. Under the prerequisite that the price of grain and the purchasing price of agricultural and sideline products are relatively stable, the implementation of the tax-deposing procedure shall be simple and convenient, which will be conducive to timely storage of agricultural taxes. However, in recent years, according to the role of market regulation, the state has successively raised the purchase price of grain and major agricultural and sideline products, and the amount of agricultural tax levied on the basis of taxation has also been correspondingly raised. The author believes that the current form of tax evasion of agricultural tax levy has the following drawbacks: First, the agricultural tax discount fund stability. In recent years, the state continuously increase the purchase price of grain and major agricultural and sideline products, the tax amount of agricultural tax often changes, and the tax rate, often