他山之石一、美国农业税收制度美国对农业课税没有设置专门的税种,而是统一适用于以所得税为主体的税制体系。美国的税收管理体制分为联邦、州及地方政府三级。三级政府开征的税种主要有:联邦政府的所得税、社会保障税、遗产与赠予税、关税;州政府的所得税、销售与使用税、财产 The stone of other hills The United States agricultural tax system The United States does not set a special tax on agricultural tax, but applies uniformly to the income tax as the main body of the tax system. The U.S. tax administration system is divided into three levels: federal, state and local governments. The taxes levied by the three-tier government include: the federal government’s income tax, social security tax, inheritance and gift tax, customs duties, state government income tax, sales and use tax, property