规范农村收费，涉及农村社会诸方面的综合性改革，只有将其置于地方政府分配体系之中，并与减轻农民负担统盘考虑，才能真正收到实效，而可行的方式只能是“费改税”。本文拟对农村费改税有关理论与实际问题加以探讨。一、农村收费管理中存在的主要问题（一）收费项目繁多... Standardizing rural charges and comprehensive reforms involving all aspects of rural society can be truly effective only if they are put under the local government distribution system and overall mitigation of peasant burden, Tax reform. " This article intends to discuss the theory and practical issues concerning tax reform in rural areas. First, the main problems in the management of rural charges (A) a wide range of fees ...