目前,国家对农业税制改革走向取消态势。取消农业税后必然要实行城乡统一的工商税制。这就存在税收法律的衔接。本文对农业税取消后,城乡税制衔接的税收法律问题进行探讨,从增值税、所得税、房地产税三个税种的法律改革与衔接提出了建设性意见。 At present, the state has canceled the reform of the agricultural taxation system. After the abolition of the agricultural tax, a unified industrial and commercial tax system must be implemented. This exists the convergence of tax laws. After the abolition of agricultural tax, the article probes into the legal issues concerning the taxation of urban-rural taxation system and puts forward some constructive suggestions on the legal reform and convergence of the three types of tax, income tax and real estate tax.