Starting from 1980, according to the regulations of the State Council, the collection of agricultural specialty tax has played a certain role in balancing the tax burden of various crops in rural areas and promoting the all-round development of agricultural production. In order to cultivate tax sources, promote the development of agricultural and forestry specialty production, and mobilize the enthusiasm of counties and townships, according to the document of the Ministry of Finance [1989] 17, the document of the Ministry of Finance [1989] 17 stipulates that "cultivating tax sources to support production, all localities can follow the 1987 national agriculture.