关于农税征管问题的思考徐挺鹏农业税收作为国家财政收入的重要来源，在我国农村经济发展过程中、作为经济杠杆，始终为调节不同经济成份、不同地区和不同农作物之间的收入差别，起着重要作用。实行新的分税制财政管理体制后，农业税收（指农业五税）作为地方财政的固定收... Considerations on the Collection and Management of Agricultural Tax Xu Tingpeng As an important source of national financial revenue, agricultural taxation, as an economic lever in the process of rural economic development in our country, has always been aimed at adjusting the income differences among different economic components, different regions and different crops. Important role. After the implementation of the new tax-sharing system of financial management, agricultural tax (refers to the five agricultural tax) as a fixed income of local finance ...