农民负担表现为税费重,根子却在城乡社会不公。城乡税制的公平可以划分为三个层次上的公平,而我国现阶段应该并且可行的是实行第二层次上的公平,即城乡实行统一的税制,给予农民税收上的国民待遇。 The peasants’ burden is manifested as taxes and fees, while the roots are unfair in urban and rural areas. The fairness between urban and rural taxation system can be divided into three levels of fairness. At the present stage of our country, it is feasible and feasible to implement the second level of fairness, that is, a unified tax system should be put in place in urban and rural areas to give the peasants the national treatment in taxation.