一、随着农村经济的发展及其结构的变化，农村地方税税源呈现出新的特点改革开放后，农村逐步实现了贸工农一体化，由原来的小农经济不断向工业化、集镇化、现代化推进。随着农村经济的发展，其工业、建筑业、运输业、商品流通业、餐饮服务业的产值（或营业收入）都有了大幅度 First, with the development of rural economy and changes in its structure, the local tax sources in rural areas show new characteristics. After the reform and opening up, the integration of trade, industry and agriculture has been gradually realized in the rural areas, and the small-scale peasant economy has been continuously promoted to industrialization, urbanization and modernization. With the development of the rural economy, the output value (or revenue) of the industry, construction industry, transportation industry, commodity distribution industry and catering service industry have greatly increased