正在全国 2 0个省区轰轰烈烈推行的农村税费改革 ,被很多人寄予厚望 ,甚至被称为继土改、家庭联产承包责任制之后的“中国当代农村的第三次革命”。此次税费改革的主要内容可以大致归纳为两点 :第一 ,通过取消三提五统、各种杂费 ,逐步取消劳动积累工、义务工 ,建立以税率提高 The reform of rural taxes and fees, which is being vigorously promoted in 20 provinces and autonomous regions throughout the country, has been placed on great expectations by many people and is even called “the third revolution in contemporary Chinese countryside” following the responsibility system of land reform and family contract responsibility system. The main contents of the reform of taxes and fees can be broadly summarized in two points: First, through the abolition of three sets of five systems, all kinds of miscellaneous fees, and gradually cancel the labor accumulation of labor and volunteers to establish a tax rate