西方各国基于各自国情不同,在涉农税制上存在着较大差异,但它们依然存在共性,即随着西方进入了工业发达的市场经济阶段,已经不再设立调整政府与农民关系的专门税收,而是通过各税种的优惠措施来均衡农业与非农业的税收负担。这是一种时代发展的潮流,值得我国研究与借鉴。 The western countries have great differences in the agriculture-related tax system based on their respective national conditions. However, they still have common features. With the West entering the phase of an industrialized market economy, no special tax on adjusting the relationship between the government and peasants has been established. But through the tax incentives to balance the tax burden on agriculture and non-agriculture. This is a trend of development of the times and deserves our country’s research and reference.