一、现行农业税困境的主要表现1 农业税的财政功能严重弱化税收的基本职能就是组织财政收入。农业税作为国家税收的一种 ,其最基本的职能就是保证国家的财政收入。 5 0年代 ,我国农业税占财政收入的比重曾高达 14 .9% ,随后一直下降并长期维持在 2 %～ 3 %的水平。 1994年开征 First, the main performance of the current agricultural tax plight 1, the financial function of agricultural tax A serious weakening of tax revenue is the basic function of organizing revenue. Agricultural tax as a kind of state tax, its most basic function is to ensure the country’s financial revenue. In the 1950s, China’s agricultural tax accounted for as much as 14.9% of its fiscal revenue, and subsequently dropped and maintained at a level of 2% -3% for a long time. Launched in 1994