本文以福建省各县市2000-2010年的面板数据为样本,引入双重差分模型分析福建农村税费改革对农民收入增长的影响,结果表明,福建省农村税费改革对农民收入水平的提高具有较显著的作用,但是其长期效应都不显著。同时,提出在肯定农村税费改革要通过各种优惠方式,进一步加大财政支农力度,以减轻农民负担。 This paper takes panel data from 2000 to 2010 in counties and cities of Fujian Province as samples, and introduces the double difference model to analyze the impact of rural tax reform in Fujian province on the income growth of farmers. The results show that the rural tax reform in Fujian Province has More significant effect, but its long-term effects are not significant. At the same time, it is put forward in affirming that the reform of rural taxes and fees should adopt various favorable ways to further increase the financial support for agriculture so as to lighten the peasants’ burden.