按照社会主义市场经济对于转变政府职能和建立公共财政的要求,对现行农业和农村领域的税费制度进行改革和完善,进一步规范农村分配制度,从根本上减轻农民负担,理顺国家、集体和农民之间的分配关系的农村税费改革,对解决“三农”问题,规范国家财政体制,减轻农民负担等方面都具有 In accordance with the requirements of the socialist market economy for transforming government functions and establishing public finances, reform and improve the existing taxes and fees system in agriculture and rural areas, further standardize the rural distribution system, fundamentally reduce the burden on peasants, and streamline the national, collective and The rural tax and fee reform between the peasants’ distribution relations has the following features in solving the “three rural issues” problem, regulating the state financial system, and alleviating the peasants’ burdens.