农业税制自一九五八年颁布以来、至今未修订。三十多年来，农村经济和分配形式发生了巨大变化。现行农业税制已经不适应当前税制改革和社会主义市场经济发展的需要。我们认为改革农业税收势在必行，改革的重点是调整农业税负担。一当前农业税方面存在的主要问题（一）计税土地 Since the enactment of the agricultural tax system in 1958, it has not been amended so far. Over the past three decades, great changes have taken place in the rural economy and distribution patterns. The current agricultural tax system does not meet the needs of the current tax reform and the development of the socialist market economy. We think it is imperative to reform the agricultural tax revenue and the focus of the reform is to adjust the tax burden on agricultural taxes. A current main problems in agricultural tax (a) Taxable land