农村税费改革前,农业税收入包括正税和地方附加两个组成部分。正税按常年产量计征,地方附加按正税的一定比例计征。农村税费改革后,农业税政策得到了调整,将原农业税附加并入新的农业税,同时又开征了新农业税附加。继而农业税“正税”的概念仍沿袭改革前的说法,被社会广泛使用 Before the tax reform in rural areas, the agricultural tax revenue includes two components, namely, the positive tax and the local additional tax. Positive tax levied on an annual basis, the local additional tax levied according to a certain percentage. After the reform of taxes and fees in rural areas, the agricultural tax policy has been adjusted to incorporate the original agricultural tax into a new agricultural tax and to levy a new agricultural tax. Then the concept of “positive tax” of agricultural tax still follows the pre-reform statement and is widely used by the society