本文简单阐述了目前我国涉农问题研究的一般概况,概括列举、客观评价了我国的现行涉农税收政策,正确提出了完善涉农税收政策的建议,并指出城乡税制一体化是完善涉农税收政策的最终归宿,最后提出了完善涉农税收政策的相关配套措施。 This article briefly expounds the current general situation of research on agriculture-related issues in our country, summarizes the current situation, objectively evaluates the current tax policy concerning agriculture in China, and proposes the suggestion of perfecting the agricultural taxation policy correctly. It also points out that the integration of urban and rural taxation system is to improve the agriculture-related taxation The final destination of the policy, and finally proposed to improve the relevant tax policies related to supporting measures.