近年来,农村费税改革存在着许多不容忽视的问题,这些问题解决与否,关系到能不能从根本上解决农民负担,同时也将影响改革的全面推行。一、思想认识问题。对农村费税改革的认识必须把目的明确到减轻农民负担上,并以此统一思想认识。目前,人们对改革的根本目的不仅存在认识上的偏差,而且有些问题值得引起高度重视。一是基层干部希望通过费税改革,使收取 In recent years, there are many problems that can not be ignored in the tax reform in rural areas. Whether these problems can be solved or not depends on whether we can fundamentally solve the peasants’ burden and at the same time it will affect the full implementation of the reform. First, the problem of thinking. The understanding of the reform of rural fee-based taxes must be clear about the objective of alleviating the burden on peasants and therefore unifying their thinking. At present, people not only have perceived deviations from the fundamental purpose of reform, but also some issues deserve great attention. First, grass-roots cadres hope that through tax reform, so that fees and charges