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农业税是国家向一切从事农业生产、有农业收入的单位和个人征收的一种税，通常指种植粮、棉、油等常规作物应上缴的税收，它是国家参与农业收益分配取得财政收入的重要方式。农业特产税是国家对从事农业特产生产、直接收购取得农业特产品收入的单位和个人征收的一种税，通常专
Agricultural tax is a kind of tax levied by the state on all units and individuals engaged in agricultural production and with agricultural income. It usually refers to the tax payable on conventional crops such as grain, cotton and oil. It is important for the state to obtain financial revenue through the distribution of agricultural income the way. Special agricultural products tax is a tax levied by the state on entities and individuals engaged in the production of special agricultural products and the direct acquisition of special agricultural products,