笔者是财政所的预算会计,又兼任农税征管员。在近七年的基层农税征管工作中,总会遇到这样那样的事:有些纳税户,想方设法不愿纳税。他们不是躲,就是抗,千方百计找借口,拖欠税款。更有甚者,当征管人员上门征收时,不但不交税款,反倒强词夺理讥讽或辱骂征管人员。这种人就是农业税 The author is the budget of the financial accounting, but also serve as tax collector. In the past seven years, grassroots tax collection and administration work has always met such a thing: Some taxpayers find ways to unwilling to pay taxes. They are not hiding, they are resisting, trying every possible means to make excuses and defaulting on taxes. What is even worse is that when tax collectors come home for collection, they not only do not pay tax, they are rather ridiculed or verbally charged. Such people are agricultural taxes