党的十五届三中全会通过的《中共中央关于农业和农村工作若干重大问题的决定》提出,“减轻农民负担要标本兼治”,并明确指出要“逐步改革税费制度,加快农民承担费用和劳务的立法”。我们认为,这将有利于从根本上规范和减轻农民的负担,促进农村的稳定与发展。一、现行的农村税费制度存在的弊端 The “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning Agriculture and Rural Work” passed by the Third Plenary Session of the 15th CPC Central Committee put forward the idea of ​​“alleviating the burden of peasants on both a permanent and permanent basis” and clearly pointed out that it is necessary to “gradually reform the system of taxes and fees and speed up peasants’ commitment to expenses And labor legislation. ” In our opinion, this will help to fundamentally regulate and reduce the burden on peasants and promote the stability and development in rural areas. First, the existing drawbacks of the rural tax system