我国农民税费负担过重,影响了农民的生产积极性,如何建立合理的税负,促进农村发展已成为当前急待解决的问题。本文介绍了农村税费的现状以及特点,认为税费改革是我国农业制度的又一次创新,指出税费改革需要各种配套措施整体推进,才能有效实施,从而促进农村发展。 Overburdened taxes and fees for peasants in our country affect the peasants’ enthusiasm for production. How to establish a reasonable tax burden and promote rural development has become an urgent issue to be solved. This paper introduces the status quo and characteristics of rural taxes and fees, and thinks that the reform of taxes and fees is another innovation of our country’s agricultural system. It points out that the reform of taxes and fees needs all kinds of supporting measures to be promoted as a whole and can be effectively implemented so as to promote rural development.