农业税是一种古老的税种,在我国有两千多年历史。据国家税务总局统计,从1949年到2003年,全国累计征收农业税3945.66亿元,为建国以来的工业化进程提供了大量积累。农村经济体制改革后,划小了核算单位,农户成为纳税主体,除了承担国家税收外,还要承担“三提五统”和“义务工、劳动积累工”。为了探索减轻农 Agricultural tax is an ancient tax, which has a history of more than 2,000 years in our country. According to statistics from the State Administration of Taxation, from 1949 to 2003, a total of 394.566 billion yuan of agricultural tax was levied across the country, providing a great deal of accumulation for the industrialization process since the founding of the People’s Republic. After the reform of the rural economic system, small accounting units and farmer households have become the main taxpayers. In addition to national tax revenues, they also have to undertake “three grants and five systems” and “volunteers and labor accumulation workers.” In order to explore to reduce agriculture