农业税的计税收入,是计算和征收农业税的依据,也是设计农业税税率的立足点和基础。因此,我们在研究农业合作化后农业税征收办法的时候,第一个碰到的问题,就是对农业生产合作社应当根据什么产量来征收的问题。许多人都感觉到,在1952年以前,在小农经济基础上评定的常年应产量,已经和农业合作化后的实际生产水平脱节,已经不能适应在农业生产迅速发展的基础上,从农业方面适当 The tax revenue of agricultural tax is the basis for calculation and collection of agricultural tax, and is also the basis and footing for the design of the agricultural tax rate. Therefore, when we study the agricultural cooperative tax collection method, the first problem we have encountered is the question of what production should be levied on agricultural cooperatives. Many people feel that before 1952, the perennial yield that has been assessed on the basis of the peasant economy has been out of line with the actual level of production after the agricultural cooperation and can no longer be adapted to the needs of agriculture on the basis of rapid agricultural development