"Agriculture, rural areas and farmers" is a fundamental issue related to the national economy and people's livelihood. To adhere to the priority development of agriculture and rural areas, we need to learn from the experience of developed countries' preferential tax policies. Only by improving the unified tax system of industry, agriculture and commerce, and improving the preferential policies of property tax, income tax, value-added tax and export tax rebate of agricultural products, can we establish and improve the institutional mechanism and policy system for the integrated development of urban and rural areas and promote the modernization of agriculture and rural areas.