农村税费改革是党中央、国务院在我国新的历史时期,为加强农业基础,保护农民利益,促进农村稳定发展作出的重大决策,是我国农村继实行家庭承包经营责任制后的又一场伟大变革。搞好这项改革不仅是农民减负增收、农业基础加强、农村稳定发展的历史性选择,也是贯彻落实“三个代表”重要思想,加快全面小康建设的根本要求。从2000年安徽全省试点,到2002年扩大到20个省,农村税费改革虽然取得了明显成效,但试点中也反映出一些带倾向性、普遍性的问题。一些地方对农村税费改革复杂性、艰巨性、长期性仍缺乏足够的认识,认为方案一批,文件一发,会议一开,资金一分,改革就算完 The reform of taxes and fees in rural areas is another great decision made by the Central Party Committee and the State Council in the new historical period of our country to strengthen the agricultural foundation, protect the peasants’ interests and promote the stable development of rural areas. change. To do a good job of this reform is not only a historic choice of reducing peasants’ burden and increasing incomes, strengthening agricultural bases, and steady rural development, but also the fundamental requirement for implementing the important thinking of the ’Three Represents and accelerating the building of an overall well-to-do society.’ From the pilot project in Anhui province in 2000 to 20 provinces in 2002, the reform of rural taxes and fees has achieved remarkable results. However, the pilot projects also reflect some problems with tendencies and universality. In some places, the complexity, arduousness and long-term nature of the tax-fee reform in rural areas still lacks sufficient understanding that a batch of programs, a paper issue, a meeting opening, a share of funds, even if the reform is completed