现行农业税制存在诸多问题,面临农业税何去何从的选择时,一些学者提出了将征农业税改为征增值税的设想,好让它“延年益寿”。对农业初级产品的生产经营主体如何征税,确实是一个值得研究的问题。取消农业税,将现行农业税的征税对象涵盖在增值税的征税范围内,存在两大问题。1郾农 There are many problems in the current agricultural tax system. Faced with the choice of where the agricultural tax goes, some scholars have proposed to change the agricultural tax into a value-added tax so that it can “live longer”. How to tax the main agricultural production and operation of primary products is indeed a problem worth studying. Cancel agricultural tax, the tax object of the current agricultural tax included in the scope of the VAT tax, there are two major problems. 1 郾 farmers