随着国家税收事业的不断发展,农业税征收范围由原来单独征收公粮发展到既征收公粮,又征收农林特产税、耕地占用税和契税,征收任务成几倍增加。农村实行联产承包责任制后,农业税收的纳税单位比生产队分解为农户,纳税单位成百倍增加。多种形式的征收管理办法也应运而生。税款划解业务由简单地划分正税,附加,单一地解缴县(市)金库,变为既要划分正税、附加,又要提取征收经费相农林特产周转金;还要把应解税款按不同比例分中央级收入、自治区级收入、县(市)级收入分别解缴各级金库,把征收经费和农林特产周转金按不同比例分中央级收入、自治区级收入、县(市)级收入分别上交中央和自治区有关资金管理账户和划转到县(市)有关资金管理帐户。税款划解不仅工作量越来越大,而且业务也越来越复杂。由征 With the continuous development of national taxation, the scope of the collection of agricultural tax increased from the original collection of public grain to the collection of public grain, and the collection of special agricultural and forestry taxes, farmland occupation tax and deed tax, and the tasks of collection increased several times. After the implementation of the contract responsibility system for the co-production in rural areas, the taxpayers in agricultural taxation are decomposed into peasant households more than the production teams, and the taxpayers have increased by a hundredfold. Various forms of collection and management methods have also emerged. Tax relief business by simply dividing the taxes, additional, single payment of the county (city) treasury, it is necessary to divide the positive tax, additional, but also to extract the collection of funds with agriculture and forestry specialty revolving fund; also should be solution Taxes shall be distributed at different levels of central government income, autonomous district income and county (city) income according to different proportions, and the levying funds and the special funds for agriculture and forestry shall be divided into different levels according to different proportions: central-level income, autonomous region-level income, ) Level of income were turned over to the central and autonomous regions related fund management accounts and transferred to the county (city) funds management account. Tax relief is not only more and more workload, but also more complex business. By levy