随着农村经济体制改革的不断深入,农业税征管工作也作了一系列改革。但是仍然存在负担不平衡的现象,给农业税的征管工作带来了很多困难。为了使农业税负担进一步趋向合理,我们认为,现行农业税办法需要进行改革和调整。目前,农业税负担的不平衡主要表现在以下几个方面:一是现行的计税常年产量是二十多年以前评定 With the continuous deepening of rural economic system reform, a series of reforms have also been made in the collection and administration of agricultural tax. However, there is still an imbalance in the burden of the burden on the agricultural tax has brought many difficulties. In order to further rationalize the burden on agricultural tax, we think that the current agricultural taxation measures need to be reformed and adjusted. At present, the imbalance in the tax burden on agriculture is mainly manifested in the following aspects: First, the current annual output of taxation is assessed more than 20 years ago