全国实现农业合作化,土地等基本生产资料属于社会主义集体所有以后,农业税征收统一实行比例税制。这是因为农业合作化以后,农民收入存在的差别,主要是自然条件和经济发展不平衡所形成的地区之间的差别。近几年,农村生产关系进行了改革,普遍实行了家庭联产承包责任制。但 After the realization of the agricultural co-operation across the country and the basic means of production such as land belonging to the socialist collective ownership, a unified proportional taxation system has been adopted for the collection of agricultural taxes. This is because after the agricultural cooperation, the differences in the peasants’ income are mainly the differences between the areas formed by the natural conditions and the unbalanced economic development. In recent years, the relations of rural production have been reformed, and the household contract responsibility system has been universally implemented. but