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,但仍存在显性和隐性两方面负担,前者主要表现为政府作为负担,后者则是生活成本负担。这些负担的成因是多方面的,目前只有改革城乡分割的二元体制,改变财政支出的非农倾向,加快税费改革配套政策的实施,才能真正实现农民的“减负”。 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. However, there are still both the explicit and the implicit ones. The former mainly represents the government as the burden and the latter the cost of living. The causes of these burdens are many. Only by reforming the dual system of urban-rural division, changing the non-agricultural tendency of fiscal expenditure, and accelerating the implementation of the tax-fee reform supporting policies can we truly realize the “burden-reduction” of peasants.