目前，有些农村中、小学具有一定产量的土地，即校田地。通过种植玉米、大豆、蔬菜等而取得一定的农业收入，但是，学校却没有缴纳营业税。根据《农业税条例》的规定，有农业收入的单位和个人，都是农业税的纳税人。其中包括企业、机关、部队、学校、团体、寺庙等。这就足以说 At present, some rural primary and middle schools have a certain yield of land, that is, school fields. A certain amount of agricultural income is earned through the cultivation of corn, soybeans, vegetables, etc. However, the school does not pay the sales tax. According to the provisions of the “Agricultural Tax Regulations,” all units and individuals that have agricultural income are taxpayers of agricultural tax. Including enterprises, agencies, military units, schools, groups, temples and so on. This is enough to say