建国以后,我国逐渐形成了具有鲜明特色的农业税制度,它对我国积累社会主义建设资金、促进社会经济发展起了十分重要的作用。随着时间的推移和社会经济环境的变迁,现有农业税制度已经越来越不适应农村经济及国民经济发展的需要,进一步说,它已经构成了农村经济发展及农民生活水平 After the founding of our country, our country has gradually formed a distinctive agricultural tax system, which plays a very important role in accumulating funds for the construction of socialism in our country and promoting social and economic development. With the passage of time and changes in the social and economic environment, the existing agricultural tax system has become less and less suited to the needs of the rural economy and the development of the national economy. Furthermore, it has constituted the economic development of rural areas and the living standard of peasants