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党的十三届五中全会制订的《决议》指出：“要在认真总结试点经验的基础上，加快推进农村税费改革。”津市市作为湖南省农村税费改革３个试点县（市）之一，１９９９年—２０００年，以农村税费改革作为整个农村工作的中心，以农民减负、乡村减债、财政减支为目标，在该市１１
The “Resolution” formulated by the Fifth Plenary Session of the 13th CPC Central Committee pointed out: “We must speed up the rural tax-fee reform on the basis of earnestly summarizing the pilot experience.” As a pilot county in Hunan’s rural tax reform, ) 1999-2000, the rural tax reform as the center of the entire rural work to reduce the burden on farmers, rural debt relief, fiscal reduction as the goal in the city 11