农业税是国家向一切从事农业生产。并取得农业收入的单位和个人征收的一种税，是国家参与国民经济中农业部门收入分配的一种形式，也是国家取得财政收入的一种手段。由于农业税是以粮食为计算本位核定任务组织征收的，历史上又曾以征收实物为主，因此，人们习惯上又称农业税为 Agricultural tax is the state to all engaged in agricultural production. A tax levied by units and individuals obtaining agricultural income is a form of state participation in the income distribution of the agricultural sector in the national economy and a means by which the state can obtain financial revenue. Since the agricultural tax is levied on the basis of grain-based assessment of approved tasks, it has historically been collected mainly in kind, so people are traditionally also referred to as agricultural taxes