党的“十六大”发出了“全面建设小康社会,开创中国特色社会主义事业新局面”的动员令。在《报告》中,针对农村问题,做出了“发展农村经济,增加农民收人”“继续推进农村税费改革,减轻农民负担,保护农民利益”的决定。在新的历史条件下,按照“三个代表”重要思想的要求,如何正确处理好国家、集体和农民的关系,从根本上解决农民负担过重 The “16th National Congress of the Party” issued a mobilization order for “building a well-off society in an all-round way and creating a new situation in the cause of socialism with Chinese characteristics.” In the “Report”, in response to the rural problems, they have made the decisions of “developing the rural economy and increasing peasants’ income”, “continuing to push forward the reform of taxes and charges in rural areas, alleviating the peasants’ burden and protecting the peasants’ interests.” Under the new historic conditions and in accordance with the requirements of the important thinking of the ’Three Represents,’ how to properly handle the relations between the state, the collective and peasants and fundamentally solve the problem of over-burdening the peasants