农业税减免是我国农业税制度中的一个重要组成部分,也是贯彻执行农业税政策的一个重要方面。税收减免,实质上是国家将征集的资金返还一部分给纳税人。即在原平衡税负的基础上,依据纳税人发生的经营效果和负担能力下降的情况,直接免去或者减轻具体纳税人的负担。其作用除了进一步搞好平 Agricultural tax relief is an important part of China’s agricultural tax system and an important aspect of implementing the agricultural tax policy. Tax relief, in essence, is the state part of the funds collected will be returned to taxpayers. That is, on the basis of the original tax balance, the taxpayers will be exempted or lightened directly from the burden of specific taxpayers based on the operational effects of the taxpayers and the declining affordability. Its role in addition to further improve the level