农村税费改革既要从根本上治理乱收费,切实减轻农民负担,又要进一步巩固农村基层政权,促进农村经济健康发展和农村社会长期稳定。因此,要保证农村税费改革的顺利进行,必须因地制宜,妥善处理好几个关系。一、推行新税制与公平税负的关系。税费改革后,农民负担按耕地计算,即耕地多的多负担,耕地少的少负担。从理论上讲,这是合理的,但在实际操作中,却可能出现新的税负不公。一般来说,城镇附近兼营工商业的农民和土地较少的农民负担较轻,而山区单一种田、且土地较多的农民负担却较重,这就使部分农民产生心理上的不平衡。所以,我们一方面要加大农村税费改革政策法规的宣传,使每个公民理解农村税费改革使农民的总体负担大大减轻了,使税收管理更加规范了,是一项利在当前、 The reform of taxes and fees in rural areas should not only fundamentally govern arbitrary charges, effectively reduce the burden on peasants, but also further consolidate the grass-roots political power in rural areas, and promote the sound development of rural economy and long-term rural social stability. Therefore, in order to ensure the smooth progress of rural tax-fee reform, we must properly handle several relations according to local conditions. First, the implementation of the new tax system and the relationship between the tax burden. After the reform of taxes and fees, the peasants’ burden is calculated on the basis of cultivated land, that is, the more burdens of cultivated land and the less burdens of cultivated land. In theory, this is reasonable, but in practice, there may be a new tax burden unfair. Generally speaking, farmers engaged in commerce and trade and those with less land near cities and towns have a lighter burden. Farmers in mountainous areas who produce a single farmland and have more land are burdened with heavier burdens, which cause some farmers to experience psychological imbalances. Therefore, on the one hand, we must step up the publicity of the policies and regulations on the reform of taxes and fees in rural areas so that each citizen understands that the reform of rural taxes and fees has greatly reduced the overall burden on peasants and made tax management more regulated,