一、农村税费改革取得阶段性重要成果农村税费改革是自1978年实行家庭联产承包责任制改革以来,我国在农村经济体制方面实行的又一场重大改革。其核心是清理农村各项收费,以农业税收方式规范征收。“费改税”是这一改革的基本思路。这一改革思路,是在特定的社会经济背景下形成的 I. Rural taxes and fees reform made important achievements in stages The reform of rural taxes and levies has been another major reform implemented by the country in the rural economic system since the implementation of the household contract responsibility system reform in 1978. Its core is to clean up the various fees and charges in rural areas, and regulate the collection by agricultural taxes. “Tax reform” is the basic idea of ​​this reform. This reform idea is formed under a specific social and economic background