随着分税制财政体制改革的推行和国、地两套税务机构的建立,农业税收征管发生了重大变革,原来由财政部门负责征收的农业“五税”已全部列为地方税种,划归地税部门征收。长期以来,由于工业发展速度快于农业发展速度,而国家对农业税又一直采取稳定负担政策,致使财政收入中来自工商税收的份额逐渐上升,来自农业税的份额逐渐下降,其地位和作用相对有 With the implementation of the reform of the tax-sharing system and the establishment of two sets of tax authorities in China and in the Mainland, the tax collection and administration of agriculture has undergone major changes. The original “five taxes” levied by the finance department have all been classified as local taxes and classified as Local tax department collection. For a long time, the industrial development rate is faster than that of agriculture, and the state has been adopting a stable burden policy on agricultural tax. As a result, the share of tax revenues from industrial and commercial taxes gradually increases. The share of agricultural taxes gradually declines, and its status and role are relatively