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编辑同志: 我村在实行土地二次延包中,对每人分得的二分自留地算不算承包地有分歧。一种意见认为二分自留菜地属于土地公有制的耕地面积,国家征收农业税按本村总耕地面积征收。第一次承包时,按人口分地,税费也按人口承担,二次承包后按土地面积负担,二分自留地自然也在有偿使用范围内。
Edit comrades: My village in the implementation of the second extension of land parcels, each share of the dichotomous retention of land is not contracted to be divided. One opinion holds that the dichotomous reserved vegetable land belongs to the cultivated land under public ownership of land, and the state collects the agricultural tax levied according to the total cultivated land in the village. When contracting for the first time, the tax and fee are also borne by the population according to the population. After the second contract, the land is burdened by the land area.