当前税费改革的目的,从中央和理论界来看,是为了减轻农民负担,规范农村收费收税行为。从地方政府特别是从乡镇一级政府来看,他们希望通过农村税费改革来减少当前农村收粮派款的难度,提高向农民收钱的效率。换句话说,农村税费改革是在 The purpose of the current tax reform, from the central and theoretical circles of view, is to reduce the burden on peasants, regulate rural tax collection behavior. From the local government, especially from the township level government, they hope that through the reform of rural taxes and fees to reduce the difficulty of the current payment of rural grain delivery, improve the efficiency of collecting money from farmers. In other words, the tax reform in rural areas is