最近，笔者在基层征税过程中了解到，由于农村产业结构调整，不少农民朋友响应政府号召，发展特种经济作物，把自家承包地挖塘养蟹、养鱼、养虾。但是，村组干部在征收两上交时又按田亩征了一道农业税，对此农民感到不理解，但对政策、税法也不熟悉，只好有苦说不出了。笔者以 Recently, I learned from the process of taxation at the grassroots level that due to the readjustment of the industrial structure in rural areas, many farmers and friends responded to the government’s call for the development of special cash crops and diverted themselves to crab raising, fish raising and shrimp cultivation. However, the village cadres requisitioned an agricultural tax at Tianmu when they were collected twice, which farmers did not understand. However, they were unfamiliar with policies and tax laws. The author