农业税是国家向一切从事农业生产，并取得农业收入的单位和个人征收的一种税。由于农业税长期以征收粮食为主，所以习惯上又称之为“公粮”。农业税是按照每单位面积土地的标准作物———主粮的常年产量计税。农业税的征收，实行合理负担、稳定负担、增产不增税等优惠和减免办 Agricultural tax is a tax levied by the state on all units and individuals that engage in agricultural production and obtain agricultural income. Since the agricultural tax has been levied mainly on grain for a long period of time, it is also customary to call it “public grain.” Agricultural tax is calculated on the basis of the annual output of staple crops, which is the standard crop per unit area of ​​land. The collection of agricultural tax, the implementation of a reasonable burden, a stable burden, increase production without tax concessions and relief