我国是个农业大国，农业是国民经济的基础，农业、农村和农民问题是关系到我国改革开放和社会主义现代化建设全局的重大问题。近几年来，我国农村各种税费征收过多，农民负担过重成为社会反映的最强烈的热点、难点问题，因而，党中央、国务院从战略和全局的高度为加强农业和农 China is a big agricultural country. Agriculture is the foundation of the national economy. The problems of agriculture, rural areas and peasants are major issues that affect the overall situation of China’s reform and opening up as well as the socialist modernization drive. In recent years, the levying of various kinds of taxes and fees in rural areas in our country has become excessive and the peasants have become overwhelmed with the most intense hot and difficult issues reflected by society. Therefore, the CPC Central Committee and the State Council, from the strategic and overall perspective,