正在我国许多地方进行试点的农村税费改革,不仅切实减轻了农民负担,受到了农民的积极拥护,而且激发了农民的纳税积极性,融洽了干群关系,有效地化解了农村矛盾。然而,在农村税费改革后农业税收征收过程中还存在着一些问题也不容忽视。1.农业税减免不落实,加大农税征收难度。现行的农业税减免实际上采取的是“先征后退”的办法,农业税入库后,农业税减免指标往往接近年底才能下达到乡镇。虽然有关政策要求农业税减免必须到户,且要求有农户签名盖章,但实际操作中常不能完全到位。原因在于县、乡两级未 The pilot reform of rural taxes and fees, which is being piloted in many parts of our country, not only effectively lightened the peasants ’burden but also actively supported peasants. It also stimulated peasants’ enthusiasm for tax payment, harmonious the relationship between cadres and the masses, and effectively resolved rural conflicts. However, there are still some problems in the process of collecting agricultural tax after the rural tax reform. 1. Agricultural tax relief is not implemented, increase the difficulty of agricultural tax collection. The current agricultural tax reduction actually takes the approach of “levying backward first”. After the agricultural tax is put into storage, the agricultural tax relief target tends to reach the towns and townships near the end of the year. Although the relevant policies require that agricultural tax relief must be paid at home, and require farmers to sign and seal their seals, the actual operation can not always be fully implemented. The reason is that the county and township level is not