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农村税费改革是调整、改善农村分配关系,减轻农民负担的重大政策性措施。农村实行税费改革,从本质上规范征管,从源头上杜绝乱收费,切实减轻农民负担,对保护农村生产力,调动农民的生产积极性,促进农村的经济发展和社会稳定有着重大的意义。但在改革过程中,必须解决好农村税费改革与乡村承受能力的矛盾。
The reform of taxes and fees in rural areas is a major policy measure to adjust and improve the distribution of rural areas and reduce the burden on peasants. In rural areas, the implementation of the reform of taxes and fees basically standardizes collection and management, putting an end to indiscriminate charges from the source and effectively reducing the burden on peasants. It is of great significance for protecting rural productive forces, mobilizing peasants’ enthusiasm for production, and promoting rural economic development and social stability. However, during the course of the reform, we must solve the contradiction between the rural tax-fee reform and the rural endurance.