Abstract: Value-added tax as one of the important taxes in China，it plays an important role in tax structure.Improving implementation of agricultural value-added tax plays an important role in development of rural economy.However，there are many outstanding problems in implementation of China′s current agricultural value-added tax，which makes it difficult to collect agricultural value-added tax.At the same time，value-added tax policy lags behind agricultural development pattern，which seriously restricts development of agricultural enterprises.It leads agricultural products can′t normal circulation of agricultural products，and ultimately it affects development of rural economy.Current situation of value-added tax policy implementation of agricultural products in China and difficulties in implementation were analyzed，and implementation strategy of value-added tax of agricultural products in line with China′ s national conditions were put forward.