【摘要】 我国农业税制改革已经势在必行。美国的农业税收政策主要是由各税种中针对农业生产的一些特殊优惠政策构成的,可以分成联邦政府的税收、州政府的税收、地方政府的税收三个层次来说明。美国的农业税收政策可以对我国的农业税制改革有所启示。更多还原

【Abstract】 The agriculture tax reform in China should be taken right away.Themajor components of American agriculture tax policies are some special treatingpolicies,which focusing on agriculture production,of all the Taxation Laws,and it canbe described vertically as three levels:the federal government,the state government,and the local government,The American agriculture tax policy can throw light on theagriculture tax reform in China.更多还原