时下,不少地方片面追求税收进度,既追求时间进度,又追求同比进度。且开展形式多样的税收入库竞赛活动,给各纳税单位排名次、定奖额。这种做法,在总体上对税收征收起到一定的激励作用,有利于打击偷、漏、抗税行为。但对有的税种,如农业税的征收,则不应采取这种方法。一是农业税 Nowadays, in many places, the one-sided pursuit of tax progress has not only pursued the progress of time but also pursued the year-on-year progress. And to carry out various forms of tax storage competitions, to the tax units rankings, set a prize. This approach, in general, has a certain incentive to the collection of tax revenue, which will help crack down on theft, leakage and tax-resisting activities. But for some taxes, such as the collection of agricultural tax, this method should not be adopted. First, agricultural tax