关于农业税收机构改革问题的思考□潘秀菊王德贵实行分税制后，农业税收管理体制发生了很大变化，农业税收划入地方财政固定收入，中央级农业税收税政和征管分离，成立了征管局划并到国家税务总局，地方也有６个省的农税征管机构划入地税局。原来农业税收格局的改变，带来... Agricultural tax reform on the issue of thinking □ Pan Sau-ju Wang Degui after the implementation of tax-sharing system, the agricultural tax administration system has undergone great changes in agricultural tax revenue into the local fixed income, tax and tax collection and management of the central-level agricultural tax separation set up the collection and management bureau State Administration of Taxation, local tax authorities also have 6 provinces into the Inland Revenue Department. The original changes in agricultural tax structure, brought ...