凡是到过国外、特别是到发达国家访问过的人都会发现，那里基本没有面向农业的独立税种，农民和其他社会成员一样是纳税人，是按其经济活动的属性分别在相应的税种下缴纳税赋，收入超过规定起征点的农民缴纳个人所得税，以企业形式从事活动的农业企业缴纳企业所得税，拥有土地 Anyone who has visited other countries, especially those who have visited the developed countries, will find that there is basically no independent taxation system for agriculture. Farmers, like other social members, are taxpayers and are paid according to the attributes of their economic activities under the corresponding taxes Taxes, peasants whose income exceeds the prescribed threshold pay personal income tax, enterprises engaged in activities in the form of enterprises pay enterprise income tax, owning land