随着改革的不断深入和农村经济的稳步发展,农业税收征管工作出现了一些新的情况,遇到了一些新的问题:一是农业税收已由单一的农业税,发展到农业税、农林特产税、耕地占用税和契税四个税种;二是农村实行联产承包责任制后,农业税收征管对象发生了很大变化,纳税人由过去的生产队变成了千家万户;三是纳税 With the deepening of reform and the steady development of the rural economy, some new situations have emerged in the administration of agricultural tax collection and some new problems have been encountered. First, the agricultural tax has changed from a single agricultural tax to agricultural tax, agricultural and forestry special product tax, cultivated land Occupancy tax and deed tax four kinds of taxes; the second is the implementation of the system of contract responsibility system in rural areas, agricultural tax collection has undergone great changes in taxpayers from the past production team into millions of households; Third, tax