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本文对我国现行农业税收制度存在的问题，从理论和实践的角度以及整个税收体系的高度进行了总括性考察分析，并借鉴国外农业税收制度，对我国农业税收制度改革提出了一个全新的思路。即：建立农业收益所得税取代农业税和农业特产税；实行超额累进税率，并适当提高农业税收负担水平，以吸纳地方政府为发展公益性事业而设立的必要的集资摊派，从税法制度上稳定农民负担，税收征管机关要适应改革要求，尽快建立规范的农业税收征管机制。
In this paper, the existing problems of agricultural tax system in our country, from the perspective of theory and practice, and the height of the whole tax system were investigated and analyzed in a holistic way. Based on the foreign agricultural tax system, a new idea was put forward for the reform of agricultural tax system in our country. Namely: the establishment of income tax of agricultural income instead of agricultural tax and special agricultural products tax; the implementation of excess progressive tax rate, and raise the level of agricultural tax burden in order to absorb the local government for the development of public welfare undertakings set up the necessary fund-raising to stabilize the tax burden from the tax system The tax collection and administration department should meet the requirements of the reform and set up a standardized agricultural tax collection and management system as soon as possible.