农村集体提留、统筹“费”改“税”的可行性宜宾县横江镇财政所杨元超一、理论上的可行性１．从来源看，农村集体提留、统筹费（简称“三提八统”）来自于农民从事农业生产经营所创造的剩余产品（或者说剩余价值），这同农业税、农业特产税等农村税收的来源是一致的。２．... Feasibility of collective withdrawal in rural areas and co-ordination of “fee” to “tax” Yang Yuanchao, Financial Office of Hengjiang Town, Yibin County I. Theoretical feasibility 1. From the point of view of source, the collective charge for collectives (collectively referred to as “three benefits”) comes from the surplus products (or surplus value) created by peasants engaged in agricultural production and management. This is in line with the sources of rural taxes such as agricultural taxes and special agricultural products tax Is consistent. 2. ...