最近 ,笔者到湖北省京山县马店镇调查 ,感到农村税费制度改革 ,必须注意两个问题。一是税费改革既要减轻农民的负担 ,又要考虑实际开支情况 ,使改革方案的实施不致于偏差较大。按照税费改革的初步方案 :取消屠宰税、农村三提五统、教育集资和杂项收费等 ;农业税在现有基础上增? Recently, I went to Jintan County, Hubei Province, Ma Dianzhen survey, felt that rural tax system reform, we must pay attention to two issues. First, the tax-fee reform should not only reduce the burden on peasants, but also consider the actual expenditure so that the implementation of the reform plan will not be more deviated. In accordance with the initial program of tax reform: the abolition of slaughtering taxes, three rural areas and three systems, education fund-raising and miscellaneous fees; agricultural tax increase on the existing basis?