一九九八年,天镇县地税局严格按照国务院、国家税务总局的要求,农业税征收实行“户缴户结”的办法,得到了广大农民普遍欢迎和支持。然而,由“户缴户结”引出了不少问题。 一、由于人们环境保护意识差,人为的破坏植被,使水土流失非常严重,如逯家湾镇砖窑村每年有15亩耕地被流失、毁坏。减少的这部分土地,仍在计税土地之列,出现了有 In 1998, Tian Shui County Local Taxation Bureau strictly followed the requirements of the State Council and State Administration of Taxation and implemented the method of “household settlement and household termination” for the collection of agricultural tax, which was widely welcomed and supported by the majority of peasants. However, many problems have been raised by “household settlement.” First, due to poor people’s awareness of environmental protection, artificial destruction of vegetation, so that soil erosion is very serious, such as Sujia Bay Town kiln village every year 15 acres of arable land is lost, destroyed. This part of the land that is reduced is still in the list of tax-paid land and appears there