几年来我省的农业税工作,基本上执行了按常年产量,依率补征,依法减免的负担政策,同时亦完成了农业税的征收任务。这就是说,我们的农业税工作是有成绩的。但在征收农业税的工作中,还存在着许多缺点和错误,其主要的是:对农业税政策和完成征收任务的方法,宣传不够,交代不清,致在具体征收中,个别地方发生了畸轻畸重的现象。对农业税负担的地亩产量,由于各个地区评定的分寸不一,同时又未能及时加以调整,以致地区之间的偏高偏低的现象仍然存在。尤其是查田定产的试验地区,在工作做法上是有严重错误的。有的地区,改变了土地改革时的田亩和产量的基础,不依靠群众,不从实际出发,因而查田定产后的田亩产量多不切合具体情况,造成了部分地区定产偏高,负担过重的现象。在减免办法中有些规定过于繁复,加之某些干部执行上的偏差,平均分配减免此数,按此数硬套减免,因而产生应减免而未减免,不应减免而减免的不公现象。对运粮入库工作,缺乏具体指导与深入检查,特别是主观主义地号召集体送粮实际是强迫命令的行为,以致有时 In recent years, the work of agricultural tax in our province has basically implemented the policy of carrying out peasants’ annual tax collection according to the annual output and the tax relief according to law, and has also completed the task of collecting agricultural tax. This means that our agricultural tax work is fruitful. However, there are still many shortcomings and mistakes in the collection of agricultural tax. The main problems are: the policy on agricultural tax and the method of completing the task of collection, lack of publicity, and unclear accountability. In the specific collection, there are some abnormalities in some areas phenomenon. The yield per mu of agricultural tax due to the different scales of assessments in various regions and the failure to adjust them in a timely manner have led to the persistence of the low elevation between regions. In particular, Zhatian trial production areas, there are serious mistakes in the work practices. In some areas, the basis of land and output during the land reform was changed. Without relying on the masses and not proceeding from reality, the output per mu of fields and land after the check-up was too long to be specific, resulting in a high yield in certain areas and a burden Heavy phenomenon. Some provisions of the relief measures are too complicated. In addition to the deviations in the implementation of certain cadres, the average allocation of relief deductions is based on this amount of relief, resulting in unfair phenomena that should be exempted but not deducted and should not be deducted and exempted. The lack of specific guidance and in-depth inspection of grain transport warehousing work, especially the subjectivist call for the collective delivery of grain, is actually an act of forcing the order so that sometimes