正在我国农村分期分批展开的税费改革,实质上是农村财政制度的改革。但农村税费改革只能是农村财政制度改革的一部分。我们在研究农村税费改革时,要从总体上研究农村财政制度改革的问题,把它作为一个系统工程通盘考虑,分步实施。只有这样,才能对当前的农村税费改革方案进一步调 The tax reform that is being carried out in stages and in batches in rural areas of our country is essentially a reform of the rural financial system. However, the reform of rural taxes and fees can only be part of the rural financial system reform. When we study the reform of rural taxes and fees, we should study the issue of the reform of the rural financial system as a whole and consider it as a systematic project in a step-by-step manner. Only in this way can the current rural taxes and fees reform program be further adjusted