当前农村税费改革中最突出的问题是为了农民减负而忽略了税收中的公平和效率。本文从税制优化角度提出了解决这一问题的制度设计,用所得税制来调节农民收入差距,解决公平问题。用农业补贴和税收优惠政策优化农业产业结构,实现效率目标。 At present, the most prominent problem in the reform of rural taxes and fees is to reduce the burden on peasants while ignoring the fairness and efficiency in taxation. This article proposes the system design to solve this problem from the perspective of tax system optimization, and uses income tax system to regulate the income gap of peasants and solve the problem of fairness. Use agricultural subsidies and preferential tax policies to optimize the agricultural industrial structure and achieve the efficiency target.