农村税费是相当宽泛的概念。它包括农村的各种税收,如农业税、农业特产税等,也包括各种提留、统筹和集资、摊派。虽然现行的农村税收制度也存在不少问题,但这并不是本文分析的重点,重点是分析如何减轻农民承担的税收以外的各种收费,即农村统筹资金。然而,这方面的改革必然涉及到现行的税收制度。因此,有关专家、学者把以减轻农民负担为目的,规范农村各种收费核心的改革,称为农村税费制度改革。本文拟在对我国现行 Rural taxes and fees is a very broad concept. It includes all kinds of taxes in rural areas, such as agricultural taxes and special agricultural products taxes. It also includes all kinds of payments, co-ordination, fund-raising and apportionment. Although there are still many problems in the current rural tax system, this is not the point of this analysis. The emphasis is on how to reduce various fees and charges outside the taxes that peasants undertake, that is, rural pooling of funds. However, this reform necessarily involves the current tax system. Therefore, relevant experts and scholars refer to reforms that regulate the core of various fees and charges in the rural areas for the purpose of alleviating the peasants’ burdens and are referred to as the reform of the rural taxes and fees system. This article is intended to be current in our country