长期以来,我国的农业税一直由村组干部直接向农户收取,农民也把向村组干部交纳皇粮国税看作是天经地义的事。随着我国税制建设的日臻完善,税收征管日趋规范,村组干部代收农业税的行为越来越多地受到人们的质疑。 其一,村组干部收取农业税是一种越权行为。税收是国家和地方财政收入的重要来源,依法纳税是每个公民应尽的义务。对于如何征 For a long time, the agricultural tax in our country has been collected directly by the cadres at the village level from the farmers. The peasants also regarded the payment of the royal grain tax to the village cadres as a matter of course. With the improvement of tax system in our country and the standardization of tax collection and management, more and more people are questioned by the village cadres in collecting agricultural tax. First, the village cadres charge agricultural tax is a kind of ultra vires behavior. Taxation is an important source of revenue for the state and local governments. Paying taxes according to law is an obligation that every citizen should fulfill. For how to sign