农业税计税价格作为农业税制的重要组成部分，对财政收入的影响较大，关系到农民与国家之间、地方各级政府之间的利益分配，因此备受关注，一般是不轻易调整的。综观时下农村经济形势，本人认为，农业税计税价格实有调整的必要。一、农业税价格存在的问题自从１９８５年农业税 As an important part of the agricultural tax system, the taxation of agricultural tax has a great impact on the fiscal revenue and affects the distribution of profits among the peasants and the governments at all levels and between the local governments. Therefore, it is generally not easily adjusted. Looking at the current rural economic situation, I think that the actual agricultural tax tax adjustments necessary. First, the problem of agricultural tax price Since 1985 agricultural tax