农业税。全国人大委员会第二十一次会议审议通过的税收征收管理法的有关条文规定 :农业税应纳税额按照法律、行政法规的规定核定。因此 ,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。《农业税条例》中明确规定全国的平均税率为常年产量的 1 5 .5 % ;农业税 Agricultural tax. The relevant provisions of the Tax Collection and Administration Law, considered and passed at the Twenty-first Meeting of the National People’s Congress, stipulate that the tax payable for agricultural tax shall be approved according to the provisions of laws and administrative regulations. Therefore, all units and individuals engaged in agricultural production and agricultural income should pay agricultural taxes in accordance with the regulations. The Agricultural Tax Regulations make it clear that the average tax rate in the country is 15.5% of the annual output; the agricultural tax