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一、现行农业税制存在的问题我国现行的《中华人民共和国农业税条例》是1958年6月3日第一届全国人民代表大会常务委员会第九十六次会议通过，同日中华人民共和国主席令公布的。至今已有42年了。这期间我国农村经历了农业合作化、人民公社、家庭联产承包责任制3个历史时期。随着
I. Existing Problems in Agricultural Tax System The “Regulations of the People’s Republic of China on Agricultural Tax” in our country were passed at the 96th meeting of the Standing Committee of the First National People’s Congress on June 3, 1958, and promulgated by the President’s Order of the People’s Republic of China on the same day . It has been 42 years. During this period, our country’s rural areas experienced three historical periods of agricultural cooperation, people’s communes and household contract responsibility system. along with