1.有利于减轻农民负担。一是在数量上，涉及农民的税种和收费项目应比“费改税”前有所下降，避免越改越多；二是收费项目及标准要在一定年度内保持稳定性，并向农民公开，防止擅自提高收费标准和乱收费现象反弹；三是规范农村公益事业建设集资行为，避免税费负担轻、集资负担 1. To help reduce the burden on farmers. First, in terms of quantity, the types of taxes and fees charged to peasants should be lower than before the fee-based tax reform to avoid the more changes. The second is that fee-charging items and standards should remain stable for a certain period of time and be made public to peasants. Prevent the unauthorized raising of charges and the phenomenon of indiscriminate charges rebound; the third is to standardize the construction of public welfare fund-raising activities in rural areas, to avoid tax burden, capital raising burden