中国是一个发展中的农业大国,农业、农村和农民问题是关系我国改革开放和社会主义现代化建设全局的重大问题。当前,我国农业和农村经济发展进入了一个新阶段,农民收入总体呈增长态势,但农民负担问题却成为农村不可忽视的热点和难点问题。农村问题盘根错节,税费制度正处在一个关键点,牵一发而动全身。当前的农村税费改革被喻为继实行土地改革、家庭联产承包经营制度之后的又一次重大改革,是得民心、顺民意的“德政之举”。改革的主要目的是:积极推进农村税费改革,切实减轻农民负担,保护农民利益,让农民休养生息,以便轻装前行。 China is a developing agricultural power. The problems of agriculture, rural areas and peasants are major issues that affect the overall situation of China’s reform and opening up as well as the socialist modernization drive. At present, the development of agriculture and rural economy in our country has entered a new stage. The overall income of peasants has shown an upward trend. However, peasants’ burden has become a hot issue and a difficult issue that can not be ignored in rural areas. The problems of rural areas are complicated and the tax and fee system is at a crucial point. The current reform of rural taxes and fees has been hailed as another major reform following the implementation of the land reform and the household contract management system. It is a “moral act” that won popular support and followed the people’s wishes. The main purposes of the reform are: Actively promote the reform of taxes and fees in rural areas, effectively reduce the burden on peasants, protect the interests of peasants, so that peasants can recuperate in order to travel light.