任何事物都具有两重性，就农村税费改革而言，它对 从根本上减轻农民过重的负担，改善干群关系，保持农村经济持续稳定发展和农村社会稳定将起到重要的作用。然而农村税费改革在试点推进过程中，也出现了一些新问题，亟待解决和完善。概括起来主要有以下几个方面。 第一，农村? Everything has a dual nature. As far as the reform of rural taxes and fees is concerned, it will play an important role in fundamentally reducing the burden on peasants, improving the relations between cadres and the masses, and maintaining the sustained, stable development of the rural economy and the social stability in rural areas. However, in the process of pilot promotion of rural taxes and fees reform, some new problems have also emerged that are urgently needed to be solved and improved. To sum up mainly in the following areas. First, the countryside?