In the past, the agricultural tax was levied by the state, and the township finance and taxation offices were specifically responsible for the collection.

During the reform and opening up, there was a slogan:

Those who have contributed to the country, left behind the collective, and left behind their own.

This slogan shows that farmers need to pay two parts, one part is collected by the state (public grain or agricultural tax) and the other part is the village (collective).

Exempting from agricultural tax only means that what has been paid to the state will not be paid, and there is no law or regulation that it will not be paid to the collective. Of course, in developed areas, village collectives have other funds (village-run enterprises), and it is no longer necessary to collect these grain payments from farmers. However, there are no village-run enterprises in most areas, or village collectives have no income, so the income is still normal.

If the burden is too heavy, it can be put forward at the villagers' meeting, and the villagers' meeting will vote not to accept or accept less.