【摘要】 本文通过对安徽省庐江县一行政村的实地调查,分析了税费改革前后的农民负担问题。作者认为,改革前的“三乱”现象严重,农民负担过重,而税费改革较大幅度地减轻了农民负担,规范了农村税费制度,但同时又暴露出一些新的问题,需要认真研究加以解决,以防农民负担再次出现反弹。更多还原

【Abstract】 This article analyses the issue of fa rmers’ burden before and after the reform of rural taxation and fee collection sy s-tem base on -the -spot investigation of an administrative village in Luji ang County,Anhui Province.In the wr iter’ s opinion,before the feform the farm ers’ burden was tooo heavy,and the phenom ena of“San -Luan”were very seri-ous.The reform of rural taxation and fee collection system has lightened the farmers’ burden by a big margin and has standardized the rural taxation and fee collection system.But in the meantime the reform has also reveale d some new problems,which will have to be so lved through careful research.Otherwise,the farmers’ burden may go up a-gain.更多还原