近年来,“三农”问题的严峻,已经引起上上下下的普遍关注。本文认为我国财税农业政策的偏差是造成“三农”问题的重要原因之一。借鉴国外财税支农政策,我国应该在与农业相关税收政策方面、粮食补贴及农村公共物品提供方面进行适当的调整。 In recent years, the harshness of the “three rural issues” has caused widespread concern from above and below. This paper argues that the deviation of China’s fiscal and taxation agricultural policies is one of the important reasons for the “three rural issues.” Drawing on the policy of supporting agriculture through taxation and taxation abroad, China should make appropriate adjustments in respect of agricultural-related taxation policies, grain subsidies and the provision of rural public goods.