中国农村税费改革,是继农村土地改革、家庭承包经营之后的第三次重大变革。三年来的实践证明,党中央和国务院关于农村税费改革的决策是完全正确的。农村税费改革后,切实减轻了农民的税费负担,真正维护了农民的合法权益。但也应看到,我国农村政治、经济、文化等方面的状况千差万 The rural tax reform in China is the third major change after rural land reform and family contract management. The practice in the past three years has proved that the decision made by the Party Central Committee and the State Council on the reform of the tax-fee system in rural areas is entirely correct. After the reform of taxes and fees in rural areas, the burden on tax and fee of farmers has been effectively alleviated, and the legitimate rights and interests of farmers have been truly protected. However, we should also see that the situation in our country’s rural areas such as politics, economy and culture is vast and varied