近两年来,对农业税征实问题的探讨似乎少了,但农业税征实带来的一连串问题并没有得到解决。本文试图换个角度谈点粗浅看法。(一)我国农业税原来一直征收实物(主要是粮食)。1985年,为了适应农产品收购制度的改革,支持农村商品经济的发展,促进农业内部结 In the past two years, there seems to be no discussion on the issue of the confirmation of agricultural tax, but a series of problems brought about by the actualization of agricultural tax have not been solved. This article tries to talk about the superficial view from another angle. (A) China’s agricultural tax has always been levied in kind (mainly food). In 1985, in order to adapt to the reform of the system of acquisition of agricultural products, support the development of rural commodity economy and promote the internal structure of agriculture