农业税计税耕地是计征农业税的直接依据,耕地面积减少,计征税额必然随之变动。1976年以前,我省对各项占用耕地面积减少的农业税,一律采取扣减计税基数的办法;1976年以后,由于中央对我省的农业税任务未作调整,省级掌握的机动减免指标较少等 Agricultural tax taxation Cultivated land is a direct basis for the assessment of agricultural tax, reducing the area of ​​arable land, the tax amount will inevitably change. Before 1976, the province reduced its tax base on all agricultural taxes with a reduced area of ​​cultivated land. Since 1976, the central government has not adjusted the task of agricultural tax in Hunan Province. And less