这次农村税费改革中关于农业税计税土地面积按以下办法确定 :以农民第二轮合同承包、用于农业生产的土地为基础确定计税面积。对二轮承包后、经国家土地管理部门批准征(占 )用的计税土地并已缴纳耕地占用税的 ,不再作为农业税计税土地 ;对于二轮承包后新开垦的耕地 ,按规定免税 The tax and fee reform in rural areas on agricultural tax taxable land area is determined as follows: to farmers in the second round of contract, the land used for agricultural production to determine the tax area. After the second round of contracting, the taxable land that has been approved for acquisition (occupied) by the State Land Administration Department and has already paid the cultivated land occupation tax shall cease to be the taxable land for agricultural tax; for newly reclaimed cultivated land after the second round of contract, tax-exempt