台湾地区农业税制改革实行的是废税与统税相结合的并轨模式,即在减免、废除农业税的同时实现与工商业税制的统一,且对各税种适用于农业的部分一般都有特殊的优惠政策。台湾农业税制改革在税刺政策转向、制度优化以及配套措施改革等方面对大陆具有借鉴意义。 The reform of agricultural tax system in Taiwan implements the merger mode of combining tax-deductible and unified taxation, that is, the taxation system should be unified with the taxation system at the same time as the tax relief and abolition of agricultural tax. In general, there are special preferential policies for the tax-applicable agricultural sectors . The reform of Taiwan’s agricultural tax system has reference significance to the Mainland in the aspects of tax policy shift, system optimization and reform of supporting measures.