现行农业税定位的缺陷农业税的税种属性模糊。按照课税对象的性质不同,税种可划分为收益所得税类、商品劳务税类、财产税类、资源税类、行为目的税类。我国的农业税长期以来一直是将其作为收益所得税类,而按其性质实不宜将其归于所得税类或以上其它税类。收益所得税的征收对象是纯收益或所得,即是从总收入中扣除各种成本费用及其它允许扣除项目后的余额,而农业税则是对农业生产所得的总收益征税,并不扣除各种成本费用及其它。农业税也不能归属于商品劳务税类,因其征税范围并不只是对农民已出售 The current agricultural tax location defects agricultural tax tax property fuzzy. According to the nature of taxable objects, taxes can be classified as income tax, commodity labor tax, property tax, resource tax, and tax purposes. The agricultural tax in our country has long been regarded as a kind of income tax, which, according to its nature, should not be attributed to income tax or other taxes. Income tax is collected from net income or income, which is deducted from the total income of various costs and allowances after deducting other items of the balance, while agricultural tax is the total income from agricultural production tax revenue, does not deduct all kinds Costs and other. Agricultural taxes also can not be attributed to the goods and services tax, because the scope of the tax is not just for farmers have been sold