一、现行农村税费政策存在的问题１－减负法宝失灵。我国现行的农民负担根据规定为三项提留（公积金、公益金、管理费）和五项统筹（乡村两级办学、计划生育、优抚、民兵训练、修建乡村道路），其总额不得超过上年农民人均纯收入的５％。这一规定表面看来似乎是减负的一大“法 First, the existing problems in rural tax policy 1 - Burden magic failure. The total burden of peasants in our country shall not exceed the average per capita income of peasants in the previous year according to the provisions of three provisions (provident fund, commonweal fund, management fee) and five co-ordination measures (village-level education, family planning, special care, militia training and the construction of village roads) 5% of net income. On the face of this provision seems to be a big burden reduction law