当我们刚刚跨入新世纪之际，我国农村迎来了继土地改革、家庭联产承包经营之后的又一次重大改革——农村税费改革。搞好这项改革，对农村的发展和稳定有着深刻的现实意义。我国是一个历史悠久的农业大国，农业在国民经济中占有重要地位。安天下必先安农业，安农业必先安农民， When we are just entering the new century, another major reform in rural China following the land reform and family contract-management system is the rural tax reform. Doing a good job of this reform has profound practical significance for the development and stability of the rural areas. Our country is a big agricultural country with a long history. Agriculture occupies an important position in the national economy. An world must first Ann agriculture, Ann agriculture must first Ann peasant,