近年来,农村税费改革工作取得了显著成效。特别是全面取消农业税后,带来了农村观念的变化、体制的变革和机制的创新。农村税费改革的重点将从规范农村税费制度转向公共财政制度建设,从减轻农民负担转向增加农民收入、促进农村发展,从单项配套改革转向农村综合改革为确保农村税 In recent years, the rural tax and fee reform has achieved remarkable results. In particular, the abolition of the agricultural tax in general has brought about changes in rural ideas, institutional changes and institutional innovations. The focus of tax reform in rural areas will shift from standardizing the rural tax system to public financial system construction, from reducing the peasants ’burden to increasing the peasants’ income and promoting rural development. From the single supporting reform to the comprehensive rural reform, in order to ensure the rural tax