随着农村经济体制改革的不断深入,家庭联产承包责任制不断健全、完善,农业生产得到了较快的发展,广大农民得到了一些实惠,尝到了改革开放的硕果。但是长期以来,农业赋税政策一直未作调整,农业税的重复征收现象普遍存在,表现为:一、农业税与农林特产税重征。随着农业内部产业结构的调整,各地在发展农林特产品生产时,将原来一部分负担农业税的粮棉油等的种植土地,改为种养农林特产品的生产用地。这部分土地都是农业税的计税面积。自征收农林特产税以来,农业税任务从未减少,加之原常年产量中折合主粮就含有部分农林特产的产量,这样在同一块地上既征了农业税,又征了农林特产税,而且农民还要负担粮食定购任务,加重 With the deepening reform of the rural economic system, the household contract responsibility system has been continuously improved and perfected, and agricultural production has enjoyed rapid development. The vast number of peasants have enjoyed some benefits and tasted the fruits of reform and opening up. However, agricultural tax policy has not been adjusted for a long time. The phenomenon of repeated collection of agricultural tax is widespread, as follows: First, the agricultural tax and the special tax for agriculture and forestry are reemerged. With the adjustment of the industrial structure in agriculture, all parts of the development of special agricultural and forestry products production, the original part of the burden of agricultural tax grain and cotton cultivation of land, planting and breeding of special agricultural and forestry products for the production of land. This part of the land is the tax area of ​​agricultural tax. Since the special tax on agriculture and forestry has been levied, the task of agricultural tax has never diminished. In addition, the output of some basic agricultural and forestry specialties, including the staple products of the ordinary peasants’ output, has not only reduced the agricultural tax but also increased the special tax on agriculture and forestry, Food ordering task, aggravating