税率是税额与计税收入之间的比例,是计算税额的尺度。由于农业税以评定的常年产量作为计税收入,常年产量评定以后几年不变,随着生产的不断发展,常年产量总是低于实际产量;征收当中,又有一些优待减免照顾,实际交纳税额往往少于依率计征税额。因此,法定的税率(也叫名义税率),一般并不真正反映农民的实际负担水平。纳税人实际交纳的农业税 The tax rate is the ratio between the amount of tax and the tax revenue and is a measure of the amount of tax. Since the agricultural tax is based on the assessed annual output as the tax revenue, the annual output will not change after several years of assessment. With the continuous development of production, the annual output will always be lower than the actual output. Among the levies, there will be some preferential treatment relief and actual tax payment Often less than the rate of tax. Therefore, the statutory tax rate (also known as the nominal tax rate) generally does not really reflect the actual level of peasants’ burden. Agricultural tax actually paid by taxpayers