目前我国已经进入工业化中期,可以实行以工哺农、以城促乡,从而改变农村的落后现状,促进国家全面协调可持续发展。而税收政策具有调节经济、调节收入分配的重要作用,为了顺应以工哺农的发展战略,可以借鉴国外发达国家对“三农”的税收政策,对我国与“三农”相关的税收政策做出相应的改革或调整。 At present, our country has entered the middle stage of industrialization and can implement the principle of “feeding agriculture by means of labor and promoting the rural areas by the city” so as to change the backwardness of rural areas and promote the comprehensive, coordinated and sustainable development of the country. Tax policy plays an important role in regulating economy and adjusting income distribution. In order to conform to the development strategy of using industry and agriculture, we can learn from the tax policies of developed countries for agriculture, rural areas and farmers and tax policies related to agriculture, rural areas and farmers in our country The corresponding reform or adjustment.