改革开放以来，农村经济发生了翻天覆地的变化，乡镇企业的迅猛发展，促进了税收快速增长，农村税收成为工商税收的重要组成部分，如何更好的组织好这部分税收，成为税务部门一个新的课题。 　　一、农村税收征管存在的主要问题 　　由于农村税收长期以来所处的附属地位和人 Since the reform and opening up, tremendous changes have taken place in the rural economy. The rapid development of township and village enterprises has promoted the rapid growth of tax revenue. Rural taxation has become an important component of industrial and commercial taxation. How to better organize this part of the tax revenue has become a new tax department Question. First, the main problems of tax administration in rural areas As a result of rural tax attachments and people