农业税农业税应交纳的税额是根据其使用（承包）土地面积上核定的常年产量，以及当地规定的税率，计算出的该农户计税面积所负担的农业税，一般为公斤粮食。农业特产税由原农林特产税和原农林牧水产品税合并而成。农业特产税各应税品同的征税环节及其税率规定不一，有的只在生? Agricultural tax Agricultural tax The amount of tax payable is calculated on the basis of the perennial output approved on the area of ​​land used (contracted) and the tax rate set by the local government. The agricultural tax borne by the tax area of ​​the farmer is generally kg of grain. Special agricultural products tax by the original agricultural and forestry products tax and the original farming, forestry, animal husbandry and fishery products tax merger. Agricultural products tax Each taxable part of the same taxation and tax rates vary, and some are only students?