国外农业税制充分体现了政府提高农民收入、增进农村福利和促进农业发展的宗旨。当前我国农村税费改革已经到了一个平台期,随着农业税的取消,现行农业税政策也会自行消退。借鉴国外农业税制的国际经验,我国应建立一套“农产品增值税、农业所得税及农业土地使用税”三重调节的新农业税制。 Foreign agricultural tax system fully reflects the government’s aim of raising farmers’ income, promoting rural welfare and promoting agricultural development. At present, the reform of rural taxes and fees in our country has reached a plateau. With the abolition of agricultural taxes, the current agricultural tax policies will also subside on their own. Drawing on the international experience of foreign agricultural taxation system, our country should establish a new agricultural tax system that is regulated by the triple adjustment of agricultural products value added tax, agricultural income tax and agricultural land use tax.