目次一、为什么要从宪政与法治的视野研究中国农村税费改革?二、在宪政与法治的视野下,中国农村税费改革存在哪些值得研究的问题?三、如何从宪政和法治的视野研究中国的农村税费改革?四、一个个案:取消农业税的合法性基础五、小结:这一视角的贡献在哪里?中国农村税费改革是当前中国的一个热点问题,也是一个重要的理论和实践问题,实践的探索已经开展了很多年,也取得了一些可喜的成果,理论的研究更是一个历史的话题,可以说从新中国成立以来几乎就没有停止过,而立法和国家最高政策的改革方案 Second, from the perspective of constitutional government and the rule of law, what are the problems worthy of study in China’s rural tax-fee reform? Third, how to study from the perspective of constitutionalism and the rule of law? China’s rural tax reform? Four, one case: the basis for the abolition of the legitimacy of agricultural tax V. Summary: Where is the contribution of this perspective? Tax reform in rural China is a hot issue in China, but also an important theory and practice The exploration of problems and practices has been carried out for many years and some gratifying achievements have been made. The study of the theory is even more a topic of history. It can be said that almost never ceased since the founding of New China, and the reform proposal of legislation and the supreme policy of the country