一、现行农业税制存在的问题(一)税种属性不清.关于农业税的属性问题,有几种不同观点.归纳起来,主要是产品税与土地税之争.我们知道,农业税的征收对象是农业收入(对农业税属性的争议不应包括农林特产税),征收的依据是计税土地面积和常年 First, the existing problems of agricultural tax system (A) the tax property is unclear On the issue of property tax on agriculture, there are several different points of view, summed up, mainly the product tax and land tax dispute We know that the object of agricultural tax levied on agriculture Income (property tax disputes on agriculture should not include special agricultural and forestry products tax), levied on the basis of tax-paid land area and perennial