农民负担过重的问题从根本上讲是城乡居民之间负担失衡的反映,而平等是我国改革开放的基本出发点。因而,减轻农民负担是当前经济体制改革中一个无法回避的重要课题。近年来,理论界已经形成了一个主流性研究路径:以农村税费制度为研究对象,将农村基层政府行为扭曲为农民负担过重的根本原因,把“费改税”作为减轻农民负担的治本之策。这种认识是否符合实际呢? The problem of peasants being overburdened is basically a reflection of the imbalance of burden between urban and rural residents, and equality is the basic starting point for China’s reform and opening up. Therefore, reducing the peasants’ burden is an unavoidable important issue in the current economic system reform. In recent years, the theoretical circle has formed a mainstream research path: taking rural tax and fee system as the research object, distorting the rural grass-roots government behavior as the root cause of peasants ’overburdening, using the “tax reform” as a cure for peasants’ burdens Of the policy. This understanding is realistic?