农村税费改革后,农民有喜悦、有忧虑、有期盼。最近,笔者就此进行了专题调研。一农村实行税费改革,农民得到了最大的实惠,农民朋友喜悦之情溢于言表。(一)喜的是从制度上规范国家、集体和农民之间的分配关系,使减负有了法律保障。在江苏省盐城市,笔者了解到改革后该市合同内外负担从126330万元减为65040万元,减负率为48.5%。人均税收及合同内外负担从206.3元 After the reform of taxes and fees in rural areas, farmers have joy, anxiety and anticipation. Recently, I conducted a special investigation. A tax reform implemented in rural areas, peasants have been the most substantial benefits, farmer friends joy overflowing. (1) The joy is to standardize the distributional relations among the state, the collective and the peasantry from the system, so that the burden reduction can be guaranteed by law. Yancheng City, Jiangsu Province, the author learned that the reform of the city’s internal and external contract burden from 126.33 million yuan to 650.4 million yuan, reducing the rate of 48.5%. Per capita taxation and contract internal and external burden from 206.3 yuan