一、农村税费制度改革的背景和主要内容 上世纪90年代以来,农业和农村经济发展中存在的突出问题是农民人均纯收入的增幅连年下降,以农为主的农户甚至出现绝对收入的下降。但另一方面,农民负担不断加重的趋势并未扭转,而且,同样是纯农户的负担远远重于其它农户,收入低的农户 I. Background and Main Contents of the Reform of Rural Tax System Since the 1990s, the prominent problem in the development of agriculture and rural economy has been that the annual growth rate of per capita net income of peasants has been declining year by year. The absolute decline in the absolute income of peasant households based on agriculture has even come down. . However, on the other hand, the trend of increasing peasants’ burden has not been reversed, and the burden on pure peasants is far more than that of other peasants and those with lower incomes