农业税制改革刍议阮应国农业税有广义和狭义之分。广义的农业税包括农业税、耕地占用税和契税，而狭义的农业税仅指农业税（含农业特产税）本身。本文就狭义的农业税制改革作一探讨。一、现行农业税条例存在的主要问题１９５８年６月３日国家颁布了《中华人民共和国农业税... Agricultural tax system reform Ruan Yingguo agricultural tax has broad and narrow sense. The broad agricultural tax includes agricultural tax, farmland occupation tax and deed tax, while the narrow agricultural tax refers only to agricultural tax (including agricultural special tax) itself. This article discusses the narrow reform of agricultural tax system. First, the existing agricultural tax regulations exist the main issues June 3, 1958 the state promulgated the "People’s Republic of China agricultural tax ...