农村费税改革是继土地改革、承包制改革后的第三次改革。双流县作为全省 3个费改税的试点县先行一步后 ,成都市各区、县积极推行了这项工作。我们通过对双流、温江、大邑等区、县的调查 ,认为农村费改税有利于减轻农民负担 ,促进农村经济的发展 ,但同时也还存在许多亟待解决的 Tax reform in rural areas following the land reform, contract system reform after the third reform. Shuangliu County as the province’s three tax reform pilot counties take the first step, Chengdu districts and counties actively promote this work. According to the investigation in Shuangliu, Wenjiang and Dayi districts and counties, we think that tax reform in rural areas will help reduce the burden on peasants and promote the development of rural economy. However, there are still many problems to be solved