农民应缴纳的税金主要有：（１）农业税。《农业税条例》规定，凡从事农业生产、有农业收入的单位和个人，都应按规定缴纳农业税，并确定全国的平均税率为常年产量的１５．５％。农业税分夏秋两季征收，夏收较少的地区可以在秋季一并征收。中央还规定，农业税要以实征收，征收 Farmers should pay the taxes are: (1) agricultural tax. The “Agricultural Tax Regulations” stipulate that all agricultural units and individuals engaged in agricultural production and agricultural incomes should pay agricultural taxes in accordance with the regulations and determine that the average tax rate in the country is 15.5% of the annual output. Agricultural tax is collected in summer and autumn, and areas with less summer harvest can be collected in autumn. The central government also stipulates that the agricultural tax must be levied and levied