农业税收泛指农业税、农业特产税、耕地占用税、契税等 ,其中与耕地有关的税收主要是农业税、农业特产税和耕地占用税 ,简称农业“三税”。农民负担包括国家税收负担和地方及乡镇向农民收取的各种款项负担 ,其中尤为突出的税收负担就是农业税、农业特产税和耕地占用税负担。因 Agricultural tax generally refers to agricultural tax, special agricultural product tax, farmland occupation tax, deed tax, etc. Among them, the tax related to cultivated land is mainly agricultural tax, special agricultural product tax and cultivated land occupation tax, or “agricultural tax” for short. The burden on peasants includes the tax burden on the state and the various payments made to peasants by the localities and townships. The tax burden that is particularly prominent is the agricultural tax, the special agricultural tax, and the tax burden on cultivated land. because