时值农业税夏征旺季,全国各地尤其是农业大省、大县正在不失时机抓农业税征管。但据笔者了解,当前农业税征管中有五个问题值得引起重视:(一)农业税计征从田亩分摊向人头分摊的倾向越来越浓。究其原因,一是近年来各地房地产业开发占用了大量的良田,迫使地方农业税由田亩负担向人头负担转移。二是农村人口增长较快,人均耕地渐少,不少地方考虑农业税负担因素,将人口数逐渐看作农业税纳税重要依据之一。三是农业效益差和国家发展第三产业 Agricultural tax summer peak season, all over the country, especially large agricultural provinces, counties are losing the opportunity to grasp agricultural tax collection and management. However, as far as I know, there are five issues in the current collection and management of agricultural tax deserving great attention: (1) The tendency of taxation of agricultural tax to be apportioned from the top to the bottom is getting stronger and stronger. The reason, one is that in recent years, real estate development around the occupation of a large number of fertile land, forcing the local agricultural tax burden from the field to the burden of head. Second, the rural population is growing rapidly with less per capita cultivated land. In many places, the tax burden on agricultural tax is taken into consideration. Gradually, the population is regarded as one of the important bases for taxation of agricultural tax. Third, poor agricultural efficiency and the development of the tertiary industry in the country