农村税费改革是党中央国务院为构建社会主义和谐社会而作出的重大决策,是实现农民减负增收的重大举措。但在一些地方,税费改革后,农民负担又出现反弹现象。它的深层次原因是什么?如何巩固税费改革成果?如何以税费改革为契机,推动农村社会、经济综合改革?本文对这些问题进行了探索。 The reform of taxes and fees in rural areas is a major policy decision made by the Party Central Committee and State Council to build a harmonious socialist society and is a major measure for reducing peasants’ burden and increasing income. However, in some places, after the reform of taxes and fees, the burden of peasants rebounded again. How to consolidate the achievements of tax-fee reform? How to take the reform of taxes and fees as an opportunity to promote the comprehensive reform of rural society and economy? This article explores these issues.