一、凡农村实行了农业税计税土地承包经营的地方,农业税的纳税人为从事农业生产、有农业收入(益)的农业税计税土地承包经营单位和个人。 二、在承包期内,经发包方同意,农业税计税土地承包方将计税土地转包给他人经营,双方签订有效的计税 First, where the implementation of the rural agricultural tax tax contracted land taxpayers, agricultural tax taxpayers engaged in agricultural production, agricultural income (benefits) of agricultural tax tax contracted land management units and individuals. Second, during the contract period, with the consent of the Employer, the contractor of the agricultural tax tax-paying land subcontracts the tax-paid land to others and both parties sign the effective tax calculation