怎样申请减免农业税？一般要在农作物收获之前向主管部门申报灾情。纳税人首先应根据作物收获情况如实提出减免申请，征收机关经过调查核实或群众民主评议，村民委员会审查，经征收机关批准，才能减免农业税。经批准后的农业税减免，一般应在农作物征收人库前落实到纳税人，即 How to apply for reduction of agricultural tax? Generally, declare the disaster to the competent department before harvesting the crops. Taxpayers should first truthfully make a request for reduction or exemption based on the harvest of crops, and the tax collection and levies can be deducted after the investigation and verification or mass democratic appraisal and villager committees’ examination and approval by the collection authorities. After the approval of agricultural tax relief, taxpayers should generally be brought to the taxpayers before the collection of crops