本文认为我国经济发展中最令人担心的是“三农”问题,解决“三农”问题必须从解决农民负担重与县乡财政困难并存这一矛盾入手。文中全面分析了我国农民负担构成,首次提出了新“剪刀差”在其中的影响;深刻揭示了县乡财政困难实情;指出包括“农村费税改革”试点在内的现有主张和方案,由于没有突破农耕社会治税理财思维定式和无法打破“黄宗羲定律”,因而都不可能解决农民负担重与县乡财政困难这对矛盾;本文提出的对策是:废止现行农业税体系,建立城乡统一税制,取消农村居民储蓄利息税;在减少政府层次并精简人员基础上按照大致统一的标准解决基层政权运转和公务员支出需要,政府切实负起义务教育等公共支出责任,公务员安心为人民服务而不再去加重农民负担。 This paper argues that the most worrying issue in China’s economic development is the issue of “agriculture, countryside and farmers”. To solve the problem of “agriculture, rural areas and farmers”, we must start with resolving the contradiction between the heavy burden of peasants and the financial difficulties of counties and townships. The paper analyzes the composition of peasant burden in our country for the first time, puts forward the new influence of “scissors difference” for the first time, deeply discloses the actual situation of the financial difficulties in county and township, points out the existing proposition and plan including the pilot of “rural fee tax reform” It is impossible to solve the conflict between peasants’ burden and the financial difficulties of counties and townships. The countermeasures proposed in this paper are to abolish the current agricultural tax system, establish a unified tax system between urban and rural areas, cancel the tax system of urban and rural areas, Rural residents save interest tax; to reduce the level of government and streamline personnel in accordance with the generally uniform standards to solve the grass-roots government operations and civil service expenditures, the government must take the responsibility for public expenditure such as compulsory education, civil servants at ease to serve the people and not to aggravate Peasant burden.