一、农村税费改革后农业税面临的新情况1、农业税数额增加。农村税费改革的原则就是减负、规范、稳定。规范就是将向农民收取的税费以农业税为主要方式收取,以便于操作、公开透明、接受群众监督。江苏省新的农业税计征税额的计算公式为:农业税计税面积×计税常年产量×7%×1.1元/公斤。由于过去的计税常产是60年代初评定的,现在的常年产量按1998年前5年平均产量确定,常年产量的大幅度提高带来农业税数额的增加。以兴化市为例,2000年农业税计税面积 First, the rural tax reform Agricultural tax is facing a new situation 1, the amount of agricultural tax increases. The principle of rural tax reform is to reduce the burden, standardize and stabilize. The norm is to collect taxes and fees from peasants on the basis of agricultural taxes, so that they can be operated in an open and transparent manner and subject to mass supervision. The calculation formula for the tax amount of new agricultural tax in Jiangsu Province is: Agricultural tax taxable area × annual tax yield × 7% × 1.1 yuan / kg. Since past taxable regular income was appraised in the early 1960s, the current annual output is determined by the average output of the first five years of 1998 and the substantial increase in the annual output has led to an increase in the amount of agricultural tax. To Xinghua City, for example, in 2000 agricultural tax tax area