一、农村税费改革的目标定位 把减轻农民负担作为改革的首要目标是必要 的，因为农民负担过重已是目前农村中所有矛盾中 的一个突出问题，成为影响农民生产积极性、农村经 济发展以及扩大农村有效需求的重大障碍。但是，农 村税费制度只是导致农民负担过重的传导杠杆，为 加重农民负担提供了便利条件，而农民负担过重的 根本原因，是长期形成的城乡不统一的“二元社会 经济结构”。当工业发展到一定的程度以后，国家应 逐步采取反哺农业、农村和农民的政策，我国在工业 化和城镇化迅速推进的同时，却疏忽了对农村政策 I. Targeting Reform of Rural Taxes and Fees It is necessary to reduce the peasants ’burden as the primary objective of the reform. Excessively heavy peasants’ burden has become a prominent issue among all contradictions in the rural areas and has become an issue that affects the enthusiasm of peasants in production, rural economic development and A major obstacle to expanding effective rural demand. However, the rural tax-fee system is only a conduction lever that over-burdens peasants and provides convenient conditions for increasing peasants’ burdens. The fundamental reason peasants are overburdened is the long-formed “dual social and economic structure” that is not uniform among urban and rural areas. When the industry develops to a certain extent, the state should gradually adopt the policy of nurturing agriculture, rural areas and peasants. While industrialization and urbanization are rapidly advancing, our country neglects the policy on rural areas