农村税费改革是我国农业适应农业市场化、国际化和现代化的需要。但当前农村税费改革的六字原则和“三个确保”存在着不小的缺陷。本文在充分认识我国农村税费改革已取得的经验和缺陷的基础上,提出了改革的新的标准,并就如何实现这些目标,提出了一系列建设性的意见和设想。 The reform of rural taxes and fees is the need of agriculture to adapt to the marketization, internationalization and modernization of agriculture in our country. However, there are still some flaws in the current six-character principle and the “three guarantees” in rural tax reform. On the basis of fully understanding the experience and defects that rural tax and fee reforms in our country have made, this paper proposes new standards for reform and puts forward a series of constructive suggestions on how to achieve these goals.