进行农村税费改革是探索减轻农民负担的治本之策。由于农民负担问题涉及面广,孤立地进行农业税制改革不可能从根本上减轻农民负担,必须与农村税费改革配套进行。农业税的特有属性又决定了农业税制改革不能简单地走税费合并的道路。税费合并征收是目前全国各地农村税费改革试点的主要特征。尽管这些改革与试点在控制农民负担和减少社会矛盾等方面取得了一定成效, Carrying out the reform of taxes and fees in rural areas is a fundamental solution to alleviate the burden on peasants. Due to the wide range of peasant burden issues, the reform of the agricultural tax system in isolation can not fundamentally reduce the peasant burden and must be accompanied by the rural tax-fee reform. The peculiar property of agricultural tax in turn determines the reform of agricultural tax can not simply take the road merger of taxes and fees. The collection of taxes and fees is the main feature of the pilot rural tax reform in various parts of the country. Although these reforms and pilot projects have achieved some success in controlling the peasants’ burden and reducing social conflicts,