《农村财务会计》从去年第３期起，对农村税费改革后村级有关账务处理问题开展了讨论，其中对收取农业税的账务处理主要有三种意见：一是农业税（含附加）全部纳入村级账内核算；二是正税不入村账，附加税在村账核算；三是不论正税或附加，农民缴纳的农业税一律不在村账核算。 Since the third of last year, Rural Financial Accounting has discussed the issue of village-level accounting after the reform of rural taxes and fees. There are mainly three opinions on the accounting treatment of agricultural tax: First, the agricultural tax (including additional) Into account within the village accounts; the second is not tax into the village accounts, additional taxes in the village account; Third, irrespective of the positive tax or additional, agricultural taxes paid by farmers are not in the village account.