农业税具有较强的季节性，应该在农作物收获后征税，而提前征收入库的做法是不妥的。一、加重农民负担，不利于农业生产。提前征税，违反农业收入季节性的特点，形成“未收先征”的现象。一方面，农民为完成任务，必然会东挪西借，甚至要承担一部分利息费用；另一方面，提前缴 Agricultural tax has a strong seasonal, should be taxed after the harvest of crops, but the early collection of storage is not appropriate. First, to increase the burden on farmers is not conducive to agricultural production. Early taxation, in violation of the seasonal characteristics of agricultural income, the formation of “uncollected first sign” phenomenon. On the one hand, peasants will inevitably move east and west and even bear part of interest costs to complete their tasks; on the other hand,