历史上税费改革进行过多次。唐朝的租庸调制、宋代的方田均税法、明朝的一条鞭法、清代的摊丁入亩法。改革的思路都是并税、除费、简化税则,但每次改革后农民负担在下降一段时间后却又上涨到一个比改革前更高的水平。明清思想家黄宗羲称之为“积累莫返之害”。究竟我们现行的农村税费改革能否走出“黄宗羲定律”的怪圈呢?现实中,为解决农村税费改革所带来的收支缺口,有的地方又在农民身上打主意,如有些县向农民征收“所得税”、“资源管理金”;有些县乡虚估、高估耕地常年产量亩产高达3000斤;一些地区还存在强行摊派等现象。以上行为,都在一定程 Tax reform has been carried out many times in history. Tang dynasty leviedy modulation, Fang Tianjun tax law in the Song Dynasty, a whip method of the Ming Dynasty, Ding Qing dynasty into the law. The idea of ​​reform is to increase taxes and fees and simplify taxes, but after each reform, the peasants’ burden has risen to a level higher than that before the reform. Huang Zongxi Ming and Qing thinkers called In fact, in order to solve the income and expenditure gap brought by the rural tax-fee reform, some localities have also made inroads on the peasants, for example, some counties In some counties and townships, it estimates that the peasants’ annual output per mu is as high as 3000 kg per mu; forced apportionment still exists in some areas. The above behavior, are in a certain way