农村税费改革是减轻农民负担的有效途径。在当前税费改革的背景下,农民负担明显减轻,但仍存在一些问题。本文结合我国农村税费改革的实践,在宪政和法治视角下对中国农村税费改革进行一番探讨。 Rural tax reform is an effective way to reduce the burden on peasants. Under the current reform of taxes and fees, the burden on peasants has obviously eased, but some problems still exist. Based on the practice of rural tax-fee reform in our country, this paper discusses some aspects of rural tax-fee reform in China from the perspective of constitutional government and the rule of law.