前不久 ,党中央、国务院下发了关于进行农村税费改革试点工作的通知 ,拉开了农村税费改革的序幕。这是继党的十一届三中全会后 ,农村实行家庭承包责任制以来的又一项重大农村改革举措。如果说农村家庭承包责任制突破了思想认识上的禁锢 ,调动了农民生产积极性 ,具有划时代的意 Not long ago, the CPC Central Committee and the State Council issued a circular on piloting rural tax reform that opened the prelude to rural tax reform. This is yet another major rural reform move since the Third Plenary Session of the 11th Central Committee of the Communist Party of China has adopted the household contract responsibility system in rural areas. If we say that the rural household contract responsibility system broke through the imprisonment of ideological understanding and mobilized the peasants’ enthusiasm for production, with epoch-making meaning