通过对安徽省巢湖市税费改革的调查表明,农村税费改革已取得初步成效,但也存在着税赋不公、农民负担减轻与基层可用财力下降等矛盾,需要通过公平税赋、规范税费征收程序和实施一系列配套改革,确保乡村基层组织的正常运转,坚决防止农民负担的反弹。从长远来看,必须鼓励各地大胆探索既有利于减轻农民负担、又有利于加强村级组织建设的各种办法,全面落实村民自治。 Through the investigation of the tax-fee reform in Chaohu City, Anhui Province, it has been shown that the rural tax-fee reform has achieved initial success, but there are also contradictions such as unfair taxation, lessening of peasants’ burdens and declining available financial resources at the grassroots level. Taxation fees Collect procedures and implement a series of supporting reforms to ensure the normal operation of rural grassroots organizations and resolutely prevent the peasant burden from rebounding. In the long run, we must encourage all localities to boldly explore ways that will help reduce the burden on peasants and help strengthen the building of village-level organizations and fully implement the autonomy of villagers.