农业税收法制 ,是国家在一定历史时期为保证农业税收职能的实现而制定的以国家为主体的农业税收征纳关系的法律规范。只有建立健全农业税收法制 ,运用法律手段 ,才能有效地组织税收收入 ,保证国家农业税收管理职能的实现。农业税是农业税收中的主要税种和主体税种 ,经过多年的 The legal system of agricultural taxation is the legal norms of the state-based agricultural tax collection and administration formulated by the state in the certain historical period to ensure the realization of agricultural taxation functions. Only by establishing and perfecting the legal system of agricultural tax revenue and using legal means can we effectively organize the tax revenue and ensure the realization of the national agricultural tax administration function. Agricultural tax is the main type of taxes and the main taxes in agricultural tax revenue, after many years