十六大报告指出，要“加强社会主义法制建设”。就当前全国正在进行的农村税费改革而言，贯彻好这一跨世纪的行动纲领，关键是要在宪法规定“中华人民共和国实行依法治国，建设社会主义法治国家”的背景下，以积极稳妥的精神，在依法清理整顿各类收费的基础上，按照全面建设小 The report of the 16th CPC National Congress pointed out: We must “strengthen the building of a socialist legal system.” With regard to the ongoing reform of rural taxes and fees in the country, the key to implementing this transatlantic program of action is to ensure that the people’s government of the People’s Republic of China, under the framework of the Constitution stipulates that “the People’s Republic of China should implement the principle of governing the country according to law and building a socialist country ruled by law” The spirit of rectification in accordance with the law to clean up all types of fees, in accordance with the comprehensive construction of small