一是把好常年产量关,公平农民税负。农村税费改革实行后,直接减轻了农民负担,相应地也减少了县、乡、村基层组织的收入,为弥补改革后的财力缺口,某些乡镇采取提高农业税计税常年产量等违规形式,造成农民负担加重。笔者认为解决这一问题必须把握三个原则:(1)常年产量要体现正常 First, the annual output of good off, fair farmers tax burden. After the implementation of the reform of rural taxes and fees, the peasants’ burden has been directly reduced, correspondingly the incomes of the grass-roots organizations at the county, township and village levels have also been reduced. In order to make up for the financial gap after the reform and some towns and townships have adopted illegal forms such as increasing the annual output of agricultural tax, As a result, farmers are burdened. I believe that the solution to this problem must grasp the three principles: (1) perennial output to reflect the normal