制定改革方案是农村税费改革的一个非常重要的环节。农村税费改革能否坚持改革的方向和原则，能否便于实施和操作，关键取决于改革方案是否科学合理。关于农村税费改革的重要原则和主要政策，中央７号文件和省试点方案已经作了明确的规定，各地必须不折不扣地严格执行，并作为 Formulating the reform plan is a very important link in the rural tax reform. Whether the rural tax-fee reform can adhere to the direction and principles of the reform and whether it can be easily implemented and operated depends on whether the reform program is scientific and reasonable. Regarding the important principles and major policies for the reform of taxes and charges in rural areas, the Central Government Document No. 7 and the provincial pilot program have clearly stipulated that all localities must strictly implement the letter without exception and act as