农村税费改革从2000年在安徽、江苏试点开始，由点到面，2003年在全国范围内试点，2004年进一步规范进行，通过减少税费项目，减轻了农民负担，增加了农民收入。事实上，农村税费改革是从农村税费负担的主体——农民展开的，但其效应并不限于对农民负担问题的解决，还对农业问? The reform of taxes and fees in rural areas started from pilot projects in Anhui and Jiangsu in 2000, from the point to the point and in 2003, it piloted throughout the country. In 2004, it was further standardized and reduced the burden on peasants and the income of peasants by reducing taxes and fees. In fact, the reform of rural taxes and fees is carried out from the peasants who are the main part of the burden of taxes and fees in rural areas, but its effects are not limited to the settlement of peasants’ burden,