当前,农业税税票跨年度使用现象较为普遍。其弊端很多:一是不利于财政及时准确掌握本年度农业税收入。二是不利于政府宏观经济管理。三是客观上为某些不法之徒提供了可乘之机,为他们截留、挪用税款提供了方便。笔者认为,农业税征收部门应改变税票管理办法,变跨年度使用为当年使用,即实行“限量领购、按 At present, the phenomenon of multi-year use of agricultural tax stamps is more common. The disadvantages of many: First, not conducive to timely and accurate grasp of the fiscal year agricultural income tax. The second is not conducive to government macroeconomic management. Thirdly, it objectively provides an opportunity for some unscrupulous people to provide convenience for their interception and misappropriation of taxes. The author believes that the agricultural tax collection department should change the tax management approach, the use of cross-year use for the current year, that is, the implementation of ”limited purchase, according to