我国试点地区的农村税费改革已取得明显成效,农民负担大幅减轻,国家、集体和农民的分配关系初步理顺,征管程序得到简化,降低了农业税收成本,缓解了干群之间的紧张关系。但随着农村税费改革的扩大和深入,改革过程中也逐渐出现了一些深层次矛盾和问题,需要对这些问题进行研究分析,以减少分歧,并加强推进相关方面的配套改革。 The reform of rural taxes and fees in the pilot areas of our country has achieved remarkable results. The peasants’ burden has been drastically reduced. The distribution relations among the state, the collectives and the peasants have been initially straightened out. The collection procedures have been simplified, the agricultural tax costs have been reduced, and tensions between cadres and masses eased. . However, with the expansion and deepening of tax and fee reforms in rural areas, some deep-rooted contradictions and problems have gradually emerged in the course of the reform. Research and analysis on these issues needs to be conducted to reduce differences and to step up supporting reforms in related fields.