一、农村税费改革概述在人民公社时期,生产队按年收益不超过3％的比例向公社上交管理费。20世纪80年代初,在实行家庭联产承包责任制后,农民除按土地上交订购粮外,基本上没有社会负担,但由于农村道路等公共事业无力开展,一些地方和部门开始向农民收费。到80年代中期,农民负担问题成为农村热点和难点问题。1985年10月,中共中央、国务院发出《关于制止向农民乱派款乱收费的通知》,要求各地切实减轻农民负担,严加控制“集资”、“赞助”、“捐献”活动,不准摊派指标。1991年12月,国务院发布了《农民承担费用和劳务管理条例》,明确规定 I. Introduction to Rural Tax Reform In the period of the People’s Commune, the production team handed over the management fee to the commune at a rate of no more than 3% of its annual revenue. In the early 1980s, after implementing the household contract responsibility system, peasants basically did not have any social burden except to purchase grain on land. However, due to the inability of public utilities such as rural roads, some localities and departments started to charge peasants . By the mid-1980s, peasant burden became a hot and difficult issue in rural areas. In October 1985, the Central Committee of the Communist Party of China and the State Council issued the “Circular on Suppressing the Chaos and Arranging Charges for Peasants” and demanded that all localities should effectively reduce the peasants’ burden and strictly control “fund-raising”, “sponsorship” and “donation” activities, index. In December 1991, the State Council promulgated the “Regulations on Farmers’ Commitment to Costs and Labor Services”, which clearly stipulated