促进农业产业化的农业税收制度改革

The Agricultural Tax Reform on Promoting Agricultural Industrialization

我国农业在从小农经济向农业产业化转变的过程中出现了农业生产要素投入不足、农民负担过重等问题，因此，如何引导农业资源的优化配置也是税收调节经济的重要内容。然而，目前农业税仍然延用了计划经济时期的税收制度，明显落后于农业产业化进程，阻碍了农业生产要素在市场经济条件下的优化组合和参与国际农业市场竞争；把农业排除在现代复合税制调节范围以外也不符合税制改革趋势；重构农业税收制度，用现代复合税制取代农业税是我国下一步税制改革的必然。

Lackness of agricultural production factors appears during the period from family to agricultural industrial-ization and overload to the farmers in China. Therefore, how to use the optimizing collocation of the agricultural re-sources is very important problem in the economy adjusted by taxation. However, the present agriculture taxation con-tinues to carry out the tax system used in the planned economy, which holds up the competition in the internationalmarket. It also influences the tendency towards the tax reform. So to re - build the agricultural tax system is the nec-essary reform for our country.