试论农业税征管办法改革宋卫国目前，我国实行的农业税征收制度，是１９５８年根据全国农业合作化以后的农村情况制定的。随着农村商品经济的发展，特别是在农村普遍实行了家庭联产承包责任制后，农业税以征收实物为主的征收办法已不再适应客观形势的发展，从１９５８年开... On the Reform of Agricultural Tax Collection and Management Song Weiguo At present, the agricultural tax collection system implemented in our country was formulated in 1958 according to the rural conditions after the national agricultural cooperation. With the development of rural commodity economy, especially after the household contract responsibility system has been practiced in rural areas, the collection method of agricultural tax based on the collection of real objects no longer meets the needs of the objective situation ...