我国现行农村税收制度植根于计划经济体制下，存在诸多缺陷。目前农业税轻费重，费大于税的状况，是农民负担加重的重要原因。我国现行农村税费并存、费挤税的现象，已经不适应农村经济的发展，必须通过“明税、除费”改革，消除税费并存局面，建立起新的农村税收制度，以适应农村社会主义市场经济的发展 The current rural tax system in our country is rooted in a planned economy and has many shortcomings. At present, the agricultural tax is more and more costly and more expensive than the tax, which is an important reason for the peasants’ heavier burden. The coexistence of taxes and fees in rural areas in our country and the phenomenon of fee-paying and tax-extricating have not met the needs of the development of the rural economy. We must establish a new rural taxation system through the reform of “clear tax and fee-cutting” and the co-existence of taxes and fees so as to adapt to rural society The development of market economy