我国农业税沿袭历史习惯,以公粮形式按田亩向农民征收。粮食部门征收公粮后,按国家规定的价格,折算价款拨交财政。因为农业税是按田亩征收的,只要是在规定收税的田地里种植,不管种什么品种,都要交税。新开荒的土地、山坡、水塘等不征公粮,在这些地方种植、养殖就不交税。在“以粮为纲”和“割资本主义尾巴”的年代,农业以种植粮食和国家需要的经济作物为 China’s agricultural tax follows historical traditions and is levied on farmers by farmers in the form of public grain. After the grain department collects the grain, it shall be handed over to the government according to the price stipulated by the state and the price shall be converted into money. Because the agricultural tax is levied on a per mu basis, as long as it is planted in the fields where the tax is collected, no matter what species it is cultivated, taxes must be paid. New land reclamation, hillsides, reservoirs and other non-public grain, planted in these places, farming do not pay taxes. In the era of “taking grain as the key link” and “cutting the capitalist tail”, agriculture is the economic crop that crops and the country needs