本文通过对河南省登封市颍阳镇和湖南省汨罗市屈原镇两地农村税改惠农政策实施情况以及农民生活状况变化等问题实地调研发现,中部地区当前的农村税改工作取得了一定成绩,但是在惠农政策贯彻和落实以及税改中干群关系的处理等方面还存在一些问题,如何妥善处理这些问题对于进一步推进农村税费改革和改善农民生活状况具有一定的理论价值和实际意义。 Based on field research on the implementation of the tax reform benefiting the peasants in Yingyang Town, Dengfeng City, Henan Province and Quyuan Town, Miluo City, Hunan Province, and the changes in the living conditions of peasants, we found that the current tax reform in rural areas in central China has achieved some success However, there are still some problems in carrying out and implementing the Huinong policy and handling the relationship between the cadres and the masses in tax reform. How to properly handle these issues has certain theoretical value and practical significance for further promoting the reform of rural taxes and fees and improving the living conditions of peasants significance.