改革开放20年来 ,特别是农村联产承包责任制的实施 ,极大地调动了广大农民生产的积极性 ,推动了农村经济的发展 ,在12亿人口基本实现温饱的基础上 ,部分农民已走上了致富的道路。但是 ,从总体看 ,广大农民的收入增长较慢 ,有的甚至出现增产不增收的情况 ,究其原因除农业生产结构不合理外 ,社会负担较重也是不容忽视的一个方面。解决这一问题的根本出路在于加快农村税费改革步伐 ,规范农村税费的征管 ,切实减轻农民负担。本文通过对江苏省农村税费征收情况的调查 ,结合减轻农民负担的实际 ,提出了我国农村税费改革的思路和设想 In the 20 years since the reform and opening up, the implementation of the contract responsibility system in rural areas in particular has greatly mobilized the enthusiasm of the majority of peasants in production and promoted the development of the rural economy. Based on the basic provision of adequate food and clothing for 1.2 billion people, some peasants have embarked on The road to prosperity. However, on the whole, the income growth of the vast majority of peasants is relatively slow, and some even appear to increase their incomes without increasing their incomes. The reason for this is that aside from the irrational structure of agricultural production, the heavy social burden is also an aspect that can not be ignored. The fundamental way to solve this problem lies in accelerating the pace of tax reform in rural areas, standardizing the collection and management of taxes and fees in rural areas and earnestly alleviating the burden on peasants. Based on the investigation of the collection of taxes and fees in rural areas of Jiangsu Province and the reduction of peasants’ burden, this paper puts forward the ideas and tentative plans for the reform of rural taxes and fees in our country