台湾农业税的演变及启示

Evolution of Taiwan Agricultural Taxes and Its Revelation

农业税费改革是一个国家或地区国民经济发展过程中的重要组成部分,本文介绍我国台湾地区农业税演变和发展,对我国大陆地区农村税费改革会有一定的启示。

Agricultural tax reform is an important factor in the development of national or regional economy. This paper briefly reviews the evolution and development agricultural taxes in Taiwan, which is of great significance in the rural tax reform in China's mainland.