农村税费改革,是继土地改革和家庭承包经营之后的中国农村第三次革命。必然导致财政制度特别是县乡财政制度的重大创新。应当引起各级政府和财政部门的高度重视,深入细致地进行研究和探索。一、税费改革本身就是一项重大的财政制度创新实践税费改革是以清理、整顿各种收费尤其是农村各种收费和预算外、制度外资金为基础,使政府的税收、规 The reform of rural taxes and fees is the third revolution in rural China after land reform and family contract management. Will inevitably lead to major innovations in the financial system, especially in the county and township financial system. Should be caused by all levels of government and the financial sector attach great importance to conduct in-depth and meticulous research and exploration. First, the tax reform itself is a major innovation in the financial system Tax reform is to clean up and rectify all kinds of fees, especially in rural areas of various fees and extrabudgetary funds outside the system based on the government’s tax revenue,