一、农业税收入的原始凭证问题《江苏省农业税收会计制度》规定,农业税收入应以税票作为原始凭证。但是,在实际工作中,由于农业税是一种实物税,群众性、季节性较强,征收方法以在粮油收购环节由粮食部门代征为主,面广量大,很难做到交一笔税开一张税票。而且,由于在粮油结算凭证上 First, the original agricultural tax receipts issue “Jiangsu Provincial Agricultural Tax Accounting System” provides that agricultural tax revenue should be based on tax receipts as the original voucher. However, in actual work, since agricultural tax is a kind of tax in nature, mass and seasonally strong, it is very difficult to pay a large sum of money because the collection method is mainly collected by the grain department during the acquisition of grain and oil. Taxes open a stamp. Moreover, due to grain and oil settlement voucher