发达国家农业税收政策研究与借鉴

A Study on Agricultural Tax Policies in Developed Countries and Its References for China

西方发达国家的农业税收政策的主要特点是实行统一的税制,在农业生产各个环节都有许多税收优惠政策,特别是农业生产经营者为农业生产而购进的货物和劳务方面的税收优惠、农产品销售环节的税收优惠、对农业合作社的税收优惠及对落后农业地区的税收优惠。此外,发达国家还对农业生产经营者与其他从业者实行统一的社会保障制度。

The main features of agriculture tax policies in developed countries are as follows：implementing uniform tax system in agriculture, and providing preferential tax policies in every link of agri-cultural production, especially tax preferences in purchasing goods and services for agricultural production, in the sales of agricultural products, in the agricultural cooperative and in some less developed agricultural areas.Besides, farmers and other practitioners can be well ensured by the uniform so-cial security system in developed countries.