政府工作报告将“三农”工作列为重中之重,提出五年内逐步取消农业税,这是减轻农民负担的重大举措。我认为,解决农民负担沉重问题,除了减轻税费外,重要的一条是要将公共财政的阳光逐步照耀到农村。因此正在进行的农村税费改革要与建立和完善农村公共财政体制结合起来,改变国民收入分配的城市偏向,加大财政对农业和农村基础设施建设的投入,把农村教育、卫生、计划生育、基础设施建设等纳入公共财政体制,增加农村公共产品供给,提高财政投向“三农”的比例。近年来,根据广西农村公共事业发展落后,教育、卫生、文化等基础设施总体水平偏低,业务用房和 The report on the work of the government has made “three aspects of agriculture” a top priority. It has proposed that the agricultural tax be phased out within five years, a major measure for alleviating the burden on peasants. In my opinion, in order to solve the heavy burden on peasants, besides reducing taxes and fees, one of the important items is to gradually shine the sunshine of public finance onto the countryside. Therefore, the ongoing reform of rural taxes and fees should be combined with the establishment and improvement of public financial system in rural areas, to change the urban orientation of national income distribution and to increase financial input in agricultural and rural infrastructure construction. Rural education, health, family planning, Infrastructure construction into the public financial system, increase the supply of public goods in rural areas, and increase the proportion of financial investment in “three rural”. In recent years, according to the underdeveloped rural public utilities in Guangxi, the overall infrastructure of education, health and culture is low,