农税作为一种地方税,是地方财政收入的组成部分之一,虽然它在地方财政收入中所占的比重不大,但体现了国家通过税收的形式,对由农业创造的国民收入的一种分配。现阶段农业税计税面积和计税产量仍执行的是七十年代初的任务基础数,随着经营体制的改变,经济的发展和社会的进步,农村已发生了巨大的变化,农业税的纳税对象、范围也发生了改变,农业税的征纳矛盾日益突出,其主要表现在:一是纳税对象发生了变化,由过去的村、组集体结算变为农户结算,涉及面越来越广,而农业税的计税面积和计税产量一直未有改变,这样就导致目前的有地无税,有税无地的现象普遍存在;二是按照农业税征管条例规定,依率计征不能得以实现;三是现行征管过程中重复征税,目前涉及到种植业的税收有农业税和农业特产税两种,过去农业税规定设置的只对粮、棉、油等大宗作物征税,现阶段农村产业的调整,纳税人在一块土地上既种植粮食作物又种植农林特产作物,随着农业特产 As a kind of local tax, agricultural tax is one of the components of local fiscal revenue. Although it accounts for a small proportion of the local fiscal revenue, it shows that the state, through taxation, is a kind of national income created by agriculture distribution. At this stage, the tax base of agricultural tax and the taxable output are still the implementation of the task base number of the early 70s, with the change of business system, economic development and social progress, tremendous changes have taken place in rural areas, the agricultural tax taxpayers , The scope has also changed, the contradiction between the collection of agricultural tax has become increasingly prominent, its main manifestations are: First, the tax object has changed from the previous settlement of the village and group collective settlement into farmers, covering more and more areas, and agricultural tax Of the tax area and tax yield has not changed, thus leading to the current land tax-free, there is no land tax prevalence; second is in accordance with the regulations of the collection of agricultural tax regulations, according to the rate of levy can not be achieved; third The current tax collection process repeatedly taxation, currently involved in farming tax revenue agricultural tax and agricultural specialty tax two kinds of agricultural tax provisions set in the past only grain, cotton, oil and other bulk crops taxation, at this stage the adjustment of rural industries, tax In a piece of land on both the cultivation of food crops and specialty crops grown in agriculture and forestry, with agricultural products