近年来,因村代发农业税减免款不规范而引起的农民上访事件越来越多。农业税减免款发放最好的方式是由财政所直达农户,但目前乡镇财政所受人力、时间等因素限制,往往还要依靠村会计代发。以往的做法是:村会计到财政所领取减免款后,按照减免清册逐户发放,发放完毕把减免清册交给 In recent years, more and more petitions came from peasants due to the non-standardization of agricultural tax relief for Murata. The best way to distribute agricultural tax relief is from the financial department directly to the farmers. However, at present, the limitation of the township finance due to manpower, time and other factors often depends on the village accounting. In the past, the village government, after accounting for the receipt of the tax relief from the government, paid the rent-free household-by-