为了鼓励发展生产,照顾纳税人由于正当原因而发生的纳税困难,农业税条例作了各种减免的规定。农业税的减免,有优待减免、灾情减免和社会减免。优待减免的范围是:(1)对农业科学研究机关和农业学校进行农业试验的土地以及零星种植农作物的宅旁隙地获得的农业收入,给予免征农业税的优待;(2)对纳税人依法开垦荒地或者用其他方法扩大耕地面积所得到的农业收入,从有收入的那一年 In order to encourage the development of production and to take care of taxpayers’ difficulties in paying tax due to legitimate reasons, various regulations have been made to reduce or exempt the agricultural tax. Agricultural tax relief, preferential relief, disaster relief and social relief. Preferential relief from the scope of: (1) agricultural research institutes and agricultural schools for agricultural testing of land and sporadic planting of crops backtrack agricultural income, to be exempted from agricultural tax benefits; (2) taxpayers reclamation according to law Wasteland or by other means to expand the area of ​​arable land income from farming, from the year of income