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“三农”问题是目前我国现阶段经济建设中的重要问题,而减轻农民负担,增加农民收入更是重中之重。农村税费改革是国家解决“三农”问题,减轻农民负担的重大举措。本文以法律的角度为农村税费改革寻求法律的保障,以求达到税改的预期目标。
The issue of “agriculture, rural areas and farmers” is an important issue in the current economic construction in our country at this stage. It is of utmost importance to lighten the peasants ’burden and increase the peasants’ income. Reform of taxes and fees in rural areas is a major measure for the state to solve the issue of “agriculture, countryside and farmers” and alleviate the burden on peasants. This article seeks legal guarantee for rural tax-fee reform from the perspective of law, in order to achieve the expected goal of tax reform.