我国现行农业税征收制度和农业税减免政策主要是在五十年代制定的。三十多年来,有关农业税政策的执行,在为国家积累资金,鼓励农民发展农业生产特别是粮食生产,调节农作物收入之间的合理分配等方面都起到了积极的作用。但是,随着时间的推移和农村改革的不断深入,有的农业税政策已经不能适应农村经济发展的新形势了,尤其是在农业税灾情减免和社会减免政策执行方面存在不可忽视的问题。从我省农业税减免的情况看,主要反映在以下几个方面: China’s current agricultural tax collection system and agricultural tax relief policies were mainly formulated in the fifties. For more than three decades, the implementation of the agricultural tax policy has played a positive role in accumulating funds for the state, encouraging farmers to develop agricultural production, especially food production, and regulating the distribution of crop income. However, with the passage of time and the deepening of rural reform, some agricultural tax policies have been unable to adapt to the new situation of rural economic development, especially in the agricultural tax relief and implementation of social relief policies there can not be ignored. From the situation of agricultural tax relief in our province, it is mainly reflected in the following aspects: