农民负担是指农民无偿向社会提供的剩余产品的总和,反映了社会对农民劳动成果的直接和间接占有量。而本文中所指农民负担,主要是国家和地方政府通过税费制度要求农民无偿向社会提供的费用和劳务。近年来,一些地方农村税外收费泛滥,农民负担沉重,“三乱”(乱收费、乱集资、乱罚 The burden on peasants refers to the sum of surplus products provided by peasants to the society without compensation, which reflects the direct and indirect share of the society in the peasants’ labor. The burden of peasants in this paper is mainly the fees and labor services that the state and local governments require peasants to provide to the society through the tax system. In recent years, some local rural areas have been flooded with fees outside taxation and the peasants have been burdened with heavy burdens. The “three chaos” (indiscriminate charges, indiscriminate financing and fines