农村税费改革是党中央、国务院在发展农业经济,解决好“三农”问题所采取的一项重大举措,是为切实减轻农民负担,规范农村税费制度,从根本上治理农村“三乱”问题,保护和调动农民积极性而作出的决策。通过几年的改革实践,取得了很大成效,但也应看到改革中还面临很多的难点问题,急需解决,否则会制约农村税费改革的步伐,从而不能尽快实现农村税费改革的总体目标。 The reform of taxes and fees in rural areas is a major measure taken by the CPC Central Committee and the State Council in developing the agricultural economy and solving the “three rural issues.” This is a major measure for alleviating the burden on peasants, regulating the system of rural taxes and fees, and fundamentally governing the “three unrest ”Issues, protect and mobilize the enthusiasm of farmers made decisions. After several years of reform practice, great achievements have been made. However, we should also see that there are still many difficult problems to be solved urgently. Otherwise, it will restrict the pace of reform of rural taxes and fees so that the overall rural tax-fee reform can not be realized as soon as possible aims.