随着农村税费改革试点范围的逐步扩大,农村税费改革的艰巨性、复杂性也逐步显现出来,甚至是否应该进行税费改革也成为当前一些基层干部的疑虑。笔者认为,实施农村税费改革不仅势在必行,而且是落实“三个代表”的必然要求。一、农村税费改革是理顺农村分配关系,维护农民群众根本利益的需要 With the gradual expansion of the experimental range of rural taxes and fees reform, the arduousness and complexity of the rural tax reform have gradually emerged. Even the reform of the taxes and fees should become the suspicion of some current grassroots cadres. The author believes that the implementation of rural tax reform is not only imperative but also the inevitable requirement for the implementation of the “three represents.” First, the reform of rural taxes and fees is to straighten out the distribution of rural areas, to safeguard the fundamental interests of peasants need