发达国家涉农税收制度比较研究及其启示

The Comparison with the System of Agriculture Tax in Developed Countries

通过对发达国家农业税收制度的比较,可以发现农业的经济地位、农业生产方式的变化、财政体制等对它们的农业税收政策的选择产生影响。对我们的启示有:适应生产力发展水平是考核税收制度的重要标准;涉农税收是完善农业、农村公共服务体系的关键;改革农业税制是与国际税收接轨的既定目标。

The system of agricultural tax in developed countries are compared and studied in this paper .It is founded that the changes in the economic status of agriculture and the production mode of agriculture as well as the financial systems influence the policies concerning agriculture taxation .Thus,we can learn that it is a critical criterion to test whether the tax system are in accordance with the development of the productivity;that the agricultural taxes are key issues to improve on the agriculture and the public service systems in the countryside;and that it is the set objective of connecting to the international revenue systems by reforming the system of agricultural tax.