目前,我国农业税征收工作中出现了许多问题.如:耕地的数量、质量有了较大的变化,产量增长,税负不平衡的问题;常年产量与实际产量过于悬殊,造成名义税率与实际税率相差过大;征收、减免手续烦琐;农业税税负过轻,国家获取的财政收入少;农业税实行“实物缴纳,以款结算”的办法,由于其合同定购粮价过低,与市场价差距过大,粮农意见颇大等等.其中尤以税负过轻和粮价偏低的问题最为突出.从税负过轻方面来看,全国年征收农业税折合金额约60亿元,大体相当于粮食产值的3%.与《农业税条例》中税率为常年产量的15.5%的规定相 At present, there are many problems in the collection of agricultural tax in our country, such as: the quantity and quality of cultivated land have been greatly changed, the output has been increased and the tax burden has been unbalanced; the perennial output is far from the actual output, resulting in the difference between the nominal tax rate and the actual tax rate The difference is too large; levy, relief procedures cumbersome; agricultural tax burden is too light, the state access to less financial revenue; agricultural tax “ in-kind payment, to the settlement ” approach, due to contract purchase low food prices, The gap is too large, the opinions of farmers are quite large, etc. Among them, the problems of light tax burden and low food price are the most prominent.From the point of light tax burden, the annual agricultural tax levied in China is about 6 billion yuan, roughly equal 3% of the output value of grain. In contrast with the stipulation in the Agricultural Tax Regulations that the tax rate is 15.5% of the annual output