【摘要】 为了切实减轻农民负担 ,保护农民的合法权益 ,2 0 0 0年我国将在安徽省进行农村税费制度改革试点 ,在改革中如何正确处理农民负担和农民应尽义务之间的关系 ,将直接影响改革成败。通过总结安徽省实施农村水利劳动积累工的成效 ,并从法律、现实及将来的实际需要 ,阐述了坚持农村水利劳动积累工制度的重要性和必要性。更多还原

【Abstract】 Through summarizing the effectiveness of implementing cumulative labour hours for rural water conservancy in Anhui Province, and from the actual demands in the aspects of law, actuality and future, the importance and necessity of upholding cumulative labour hours for rural water conservancy are descrided. It has some referential effect for the rural tax expense system reform which will be carried out in the coming days. [更多还原