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我国现行农业税条例是１９５８年制定的，与当前社会主义市场经济体制已经不相适应。随着农村经济的发展、农业生产条件的不断变化，现行农业税制显露出许多弊端，必须通过改革加以完善。山西省榆社县地方税务局按照我国农业税收基本政策，结合当地实际情况，在保持农业税...
The current agricultural tax regulations in our country were enacted in 1958 and are no longer compatible with the present socialist market economic system. With the development of rural economy and the changing conditions of agricultural production, the current agricultural tax system has revealed many drawbacks and must be improved through reforms. Yushe County, Shanxi Province Local Taxation Bureau in accordance with our basic agricultural tax policy, combined with the actual situation in the country, while maintaining agricultural tax ...