自1958氏《农业税条例》颁币以未，十年不变，四四十年来，自然条件的变化，客观环境的更改，耕地面积、耕作条件导技术合所不同，产量增加比例不同。牵动着原定农业税税率的比例变化。例如：1、自然条件要化形成税员变化造成的不合理性。如：忻州市高觑乡，五十年代地处盖踏荒 Since 1958, the “Agricultural Tax Regulations” have not been issued yet, the ten years have remained unchanged. In the four or four decades, changes in natural conditions, changes in the objective environment, cultivated area and farming conditions have led to different rates of increase in output. Affects the ratio of the original agricultural tax rate changes. For example: 1, natural conditions need to change the irrationality caused by changes in taxpayers. Such as: Xinzhou high for rural areas, in the fifties lie in riding a wasteland