农业税征实,是继1985～1993年连续8年征收代金制度之后.又于1994年恢复的。是国家在特定历史时期集中粮源,保持社会稳定的一种手段。农业税征实也是国家粮食流通体制改革过程中的特殊要求。从近两年征实的实际 The confirmation of agricultural tax is following the collection of the cash payment system for eight consecutive years from 1985 to 1993 and was resumed in 1994. It is a means for the country to concentrate its grain resources and maintain social stability in a specific historical period. The confirmation of agricultural tax is also a special requirement in the process of reforming the national grain circulation system. Realized from the past two years