农村税费改革作为新一轮财政体制改革的重要组成部分,是继土地改革和家庭联产承包责任制之后,农村的第三次重大改革。这一改革,不仅会对农村价值观念、政治、经济及社会结构产生广泛而深远的影响,而且对乡镇财政收支结构、地方税收以及地方税收在乡镇财政中的地位和作用产生深远的影响。 As an important part of the new round of financial system reform, the reform of rural taxes and fees is the third major reform in rural areas following the land reform and household contract responsibility system. This reform will not only have a far-reaching and far-reaching impact on rural values, politics, economy and social structure, but also exert a profound influence on the structure and revenue and expenditure of townships and towns, local taxes and the role and functions of local taxes in township finance.