农村税费改革在取得重大成效的同时暴露出一系列问题,因而农村税费改革的进一步推行应有新的思路:立足于当前建立公共财政和加入世贸组织的历史背景,注重农业税收和财政体制创新,以实现财政聚财功能和公平效率原则。从具体措施上看应推进相关体制创新和配套措施的实施。 Rural tax and fee reform has achieved great success while exposing a series of problems. Therefore, further reform of rural tax-fee reform should have new ideas: based on the historical background of establishing public finance and accession to the WTO, focusing on agricultural taxation and fiscal system Innovation in order to achieve the principle of fiscal wealth and fairness and efficiency. In terms of specific measures, we should promote the innovation of related systems and the implementation of supporting measures.