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国外基本没有面向农业的独立税种,农民和其他社会成员一样是纳税人,要按其经济活动的属性分别在相应的税种下纳税。收入超过规定起征点的农民缴纳个人所得税,以企业
There are basically no independent taxes for agriculture in foreign countries. Farmers, like other members of the society, are taxpayers who pay taxes according to the attributes of their economic activities under the corresponding taxes. Farmers who earn more than the prescribed threshold pay personal income tax to enterprises