近年来,农村经济发生了巨大变化,单一的种植业正向多种经营发展,单一的农业税已变为多税种,而农村税款的经收,仅靠商业银行的基层机构,也远远不适应经济发展的需要。因此,农村信用社代理经收税款,已成 In recent years, tremendous changes have taken place in the rural economy. A single plantation is now undergoing diversified management. A single agricultural tax has become a multi-tax type. However, the rural tax revenue alone is far from being the basic unit of commercial banks. Adapt to the needs of economic development. Therefore, the rural credit cooperatives by the tax collection, has become