河北省主产杂粮,粮食品种有二、三十种之多。按规定,征收农业税以小米为主粮,其他粮食都要折成小米计算,因此就需要规定二、三十种粮食与小米的折合比例。这不但征收计算很麻烦,而且常因规定的折合比例不适当,造成农民负担的不合理。此外,征收农业税以“中等粮质”为标准的规定实际上很难具体掌握,不能从经济利益方面去刺激纳税人向国家交纳好粮,存在着“交好粮‘吃亏’,交次粮沾光”的不合理现象。同时,由于征得的粮质好坏不同,在财政部门和粮食部门作价结帐时,也常发生分歧意见。 Hebei Province, main grains, grain varieties have two, thirty as many. According to regulations, the agricultural tax will be levied mainly on millet, and other grains must be folded into millet. Therefore, it is necessary to stipulate the equivalent ratio of two or thirty kinds of grain and millet. This is not only a cumbersome collection calculation, but also often due to the inappropriate proportion of the prescribed ratio, resulting in irrational peasant burden. In addition, the levy of agricultural tax “medium grain ” as the standard is actually difficult to grasp the specific, can not be from the economic interests to stimulate taxpayers to pay good food to the country, there Food dip dip "unreasonable phenomenon. In the meantime, due to the different quality of grain obtained, disagreements often occur during the checkout of prices between the finance department and the grain department.