《中国财经报》载文说:国外对农业没有一个独立的税收体系,大部分国家都将农业与工业等一样采取流转税、所得税、土地税或财产税相结合的复合税制;对农产品、农业收益、农用地给予不同程度的税收优惠政策。国外的农业税收制度对我国农业税收的改革有两大启示: According to an article published in China’s Financial and Economic Reports, foreign countries do not have an independent taxation system for agriculture. Most countries apply the same system of compound taxation of turnover tax, income tax, land tax or property tax on agriculture and industry. Income, agricultural land to give different levels of tax incentives. Foreign agricultural tax system on China’s agricultural tax reform has two major implications: