当前，农税拖欠问题，尤其是农业税、特产税拖欠愈演愈烈，已成为影响财政收入质量和社会稳定的主要因素，解决农税拖欠问题已迫在眉睫。一、农税拖欠问题的成因１．农民增收渠道狭窄，收入减少。虽然近年来农村经济结构在不断进行调整，但从调整的效果来看，成效并不十分明显? At present, the problem of agricultural tax arrears, especially the agricultural tax and the special property tax arrears intensified, has become a major factor affecting the quality of financial revenue and social stability. It is imminent to solve the problem of agricultural tax arrears. First, the causes of the problems of agricultural tax arrears 1. Farmers have a narrow income channel and income is reduced. Although the rural economic structure has been constantly adjusted in recent years, the effectiveness of adjustment is not very clear.