农村税费改革不应该是简单的清理整顿乱收费,应当是税与费两个方面的改革。但是,从实际情况看,农村税费改革更多的是在清理整顿乱收费,并未触动传统的农业税制。农村税收(农业税收,下同)并没有实现真正意义上的改革,在很大程度上使清理整顿乱收费趋于失败。一些地方停止乱收费、财政陷入困境之后,却搞 The reform of rural taxes and fees should not be a simple clean up and reorganization of arbitrary charges, it should be two aspects of tax and fee reform. However, judging from the actual situation, the rural tax-fee reform is more about cleaning up and reorganizing arbitrary fees, and has not touched the traditional agricultural tax system. Rural taxes (agricultural taxes, the same below) did not achieve the real sense of the reform, to a large extent, make the clean-up rectification of arbitrary fees tend to fail. Some places stop arbitrary charges, the financial trouble, but engage in