The unreasonable shares of tax and fee among different stratifications of peasants have become main problems of tax and fee system in contemporary China''s countryside. These problems stem from the contradiction between the peasants'' stratification and the equally apportioned system of rural tax and fee. The equally apportioned system of rural tax and fee which has taxed every peasant with equal amount regardless of peasants'' income and wealth situation,especially results in the facts that the agricultural laborers in the central and western countrysides are taxed more than they can bear.