农业县系指在国民生产总值构成中一产比例明显偏高的县份。长期以来,农业县的财政形成了一个怪圈,一方面是财政收入主要靠农业,受农业生产周期性和现行价格体系、税率以及自然风险大等因素制约,农业生产的比较效益一直偏低,依赖农业的财政收入增长潜力有限,特别是农业税这一块,其计税产量、税率几十年没有调整,增长主要依赖于价格增长;另一方面是农业需要大投入,县级财政难以承担,收入与支出矛 Agricultural county refers to the county in which the proportion of primary industry is obviously high in the composition of gross national product. For a long time, the finance of agricultural counties formed a vicious circle. On the one hand, the revenue mainly depends on agriculture. Due to the cyclical nature of agricultural production and the current price system, the tax rate and the natural risk and other factors, the comparative benefits of agricultural production have been low and depend on Agricultural revenue growth potential is limited, especially agricultural tax this piece, its tax output, tax rate did not adjust for decades, the growth depends mainly on price growth; the other hand, the need for large investment in agriculture, county-level financial unbearable income and Expenditure spear