我国是一个农业大国，农业、农村和农民问题是党中央、国务院十分关心的问题，也是各级党委、政府工作的重点，而解决好农民的问题，又是“三农”工作的基础。当前即将进行的农村税费改革是继土地改革、家庭联产承包责任制之后我国农村的又一次重大改革，其实质是从根本上减轻 Our country is a big agricultural country. The problems of agriculture, rural areas and peasants are issues that the Central Party Committee and the State Council are very concerned about. They are also the focus of the party committees and governments at all levels. Solving the peasants’ problems is also the basis for the work on agriculture, rural areas and farmers. At present, the upcoming rural tax reform is another major reform in rural areas in our country following the land reform and the family contract responsibility system. The essence is to reduce fundamentally