实行农村税费改革是在农村继实行联产承包责任制后的又一场深刻的改革。四川是全国率先进行农村税费改革的省份之一,于2002年在全省全面开展以来,已经取得了明显的成效。由于税费改革所涉及的利益关系十分复杂,许多应有的配套措施滞后,尚未到位或没有完全到位,一些新情况、新问 The implementation of rural tax reform is another profound reform in rural areas following the implementation of the system of contract responsibility for joint production. Sichuan is one of the provinces that took the lead in the reform of rural taxes and fees in the country. Since its full launch in 2002 in the province, Sichuan has achieved remarkable results. Due to the complexity of the interests involved in the tax reform, many of the necessary supporting measures lag behind, not yet in place or not fully in place, some new situations and new questions