破解我国城乡二元结构和“三农”问题的关键在于农民非农就业,实现农民非农就业离不开税收的宏观调控和二次分配作用。本文通过对山东省部分农村地区农民非农就业情况的问卷调查,研究农民非农就业的行业分布、地域流动和纳税遵从趋势,提出促进城乡就业统筹发展的税收政策建议。 The key to solving the dual structure of urban and rural areas in our country and the problem of “agriculture, rural areas and farmers” rests with the non-agricultural employment of peasants and the non-agricultural employment of peasants can not be separated from the macro-control of taxation and the secondary distribution. Based on the questionnaire survey of non-agricultural employment of peasants in some rural areas of Shandong Province, this paper studies the distribution of peasants non-agricultural employment, the regional flow and the trend of tax compliance, and puts forward tax policy proposals to promote the overall development of urban and rural employment.