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目前, 建立与市场经济体制相适应的公共财政制度已成为我国财政改革的目标。而建立现代公共财政制度与解决农民负担问题之间存在着必然联系。因此, 针对解决农民负担问题所采取的各种措施也应该在公共财政的基本框架内进行。按照本文的思路, 这些举措有: 对“三农”实行现代税制; 按财权与事权相统一的原则完善分税制; 建立现代公共预算等。
At present, establishing a public finance system that is compatible with the market economy has become the goal of China’s fiscal reform. However, there is a necessary relationship between the establishment of modern public finance system and the solution of peasants’ burden. Therefore, the various measures taken to solve the peasant burden should also be carried out within the basic framework of public finance. According to the idea of this article, these measures include: implementing modern tax system for “agriculture, rural areas and farmers”, perfecting the tax-sharing system according to the principle of the unity of property and power, and establishing a modern public budget.