随着农村税费改革的深化,如何有效解决农村公益事业发展问题,成为能否巩固和扩大农村税费改革成果的关键,也直接关系到城乡经济社会统筹发展和全面建设小康社会目标的实现。按照国务院统一部署,2000年,河南首先在西华、温县两县进行了农村税费改革试点。2002年在全省全面推行,乡统筹、农村教育集资等专门面向农民征收的行政性收费、政府性基金和集资全部取消,农业税计税土地不征收农业特产税,农民负担比改革前总体减少38亿元,减负37.7%,新老农业税制平稳转换,农村分配制度进一步规范,基 With the deepening reform of rural taxes and fees, how to effectively solve the problem of developing public welfare undertakings in rural areas has become the key to consolidating and expanding the achievements in rural tax-fee reform. It is also directly related to the overall goal of economic and social development both in urban and rural areas and in building an overall well-to-do society. In accordance with the unified plan of the State Council, in 2000, Henan first carried out a pilot reform of rural taxes and fees in two counties of Xihua and Wenxian. In 2002, the administrative charges, government funds and fundraising levied exclusively for peasants, which were fully implemented in the province, were comprehensively implemented throughout the province. Funding for rural education and rural education was completely abolished. The tax on agricultural tax was not levied on the special agricultural products tax, and the peasants’ burden was generally reduced by 38% 100 million yuan, 37.7% reduction in burden, the smooth transition of old and new agricultural tax system, rural distribution system to further standardize