为适应和促进社会主义市场经济而实施的分税制,今年已在全国范围内正式运行。这次财税体制改革总的指导思想是,统一税法、公平税负、简化税制、合理分权,理顺分配关系,规范分配方式,调动征管积极性,保障中央和地方财政收入。在这一形势下,强化农业税税源管理十分重要。农业税政策性强、税源分散、涉及面广、情况复杂,征管难度大。只有认真贯彻税收政策,加强税源管理, The tax-sharing system implemented to meet and promote the socialist market economy has been officially launched this year across the country. The general guiding principle for the reform of the fiscal and taxation system is to unify the tax laws and fair tax burden, simplify the tax system, rationally divide the power, rationalize the distribution relations, standardize the distribution methods, mobilize the enthusiasm for collection and management, and ensure the financial revenues of the central and local governments. Under this circumstance, it is very important to strengthen the management of agricultural tax sources. Agricultural tax policy is strong, diversified sources of income, involving a wide range of complex situations, the difficulty of collection and management. Only conscientiously implement the tax policy, strengthen tax source management,