对于当前突出的三农问题从纳税人权利的独特视角进行全新解读,认为三农问题的症结在于农民作为纳税人所理应享有的税负公平权、依法纳税权、享受公共物品和服务的权利、生存权、自由权和发展权以及民主参与权在我国没有得到应有的保障,而解决三农问题、推进农村税费改革的途径也在于在宪政体制下完善我国农民纳税人权利之保障,具体对策包括税收法治,重构城乡统一的公平税制;完善分税制参政管理体制,保障农村公共物品的供给;制度松绑,保障农民的自由权和发展权;完善村民自治,落实农民的结社权,保障农民的民主权利。 The crux of the issue of agriculture, countryside and farmers as a taxpayer is that the peasants, as the taxpayer, should enjoy the fair tax rights, pay taxes according to law and enjoy the rights of public goods and services, The Right to Survive, the Right to Freedom and the Right to Development, and the Right to Democratic Participation in China are not properly guaranteed in our country. The solution to the issue of agriculture, countryside and farmers and the reform of the tax and fee system in rural areas are also to safeguard the rights of peasant taxpayers under the constitutional system. The countermeasures include the rule of tax and the rule of law, the reconstruction of a fair tax system for urban and rural areas, the improvement of the tax-sharing system for political participation and the guarantee of the supply of public goods in rural areas, the relaxation of systems to guarantee the rights of farmers to freedom and development, the improvement of villagers’ self-government, Democratic rights.