农业税附加

现阶段，由于农业税及其附加税的废止，农民在免费租金的合约下几乎享有农地产权的全部权能（使用权、收益权、部分处置权）。

Currently , owe to abolishment of agricultural and its value-added tax , farmers under the contract of " free rent " has almost all of the rural land property rights such as use , earnings of the part and disposition .

答：农村税费改革前，农民负担主要采取地税人费的办法；改革后主要根据农民承包土地上生产的农作物产量征收农业税及其附加。

Answer : before rural tax expends reform , farmer burden basically adopts the measure that land tax person expends ; the crop crop that the production on land basically contracts according to the farmer after reform collects agricultural duty to reach its to add .

研究表明，农业税减免在没有财政转移支付的情况下对一般乡镇和不发达乡镇的预算内财政收入影响较大，而取消农业税附加对乡镇预算外收入的直接影响不大。

The results indicated that without financial transfer payment , reducing and exempting agricultural tax exerts a significantly negative effect on developing and undeveloped townships . However , there is little impact of abolishing surtax on agricultural tax on township off-budget revenue .