农民负担过重是制约农村经济发展的一个重要因素,近年来已经成为影响我国改革、发展和稳定的一个重大经济和政治问题。江泽民总书记在河南考察农业和农村工作时指出:“减轻还是加重农民负担,绝不是少拿还是多拿几个钱的问题,而是保护还是挫伤农民积极性的问题,是促进还是阻碍农村生产力的问题,是增强还是丧失农民群众信任和拥护的问题”。尽管国家制定了许多减轻农民负担的政策,采取了一些监管措施,在一定程度上遏制了农民负担日益加重的势头,但是由于没有从税费制度上调整国家、集体与农民的利益分配关系,没有系统的减轻农民负担的机制,没有长效的行为规范,没有配套的保障体系,因而带有一定的局限性。为探索减轻农民负担的有效途径,我们对安徽省涡阳县从1994年开始进行的农业税费征管办法 Overburdened peasants are an important factor that restricts the development of rural economy and in recent years has become a major economic and political issue that affects our country’s reform, development and stability. General Secretary Jiang Zemin pointed out in his inspection of agriculture and rural work in Henan Province: “To reduce or aggravate the burden on peasants is by no means to take less or take more money, but rather to protect or dampen the enthusiasm of peasants and promote or hinder rural productive forces The question is whether to enhance or lose the trust and support of the peasant masses. ” Although the state has formulated many policies to reduce the burden on peasants and adopted some supervisory measures to a certain extent to curb the growing burden on peasants, since there is no adjustment of the distribution of interests among the state, the collective and peasants from the tax system, there is no The system of alleviating the burden on peasants has no long-term code of conduct and no supporting safeguards system, so it has some limitations. In order to explore an effective way to reduce the burden on peasants, we implemented a collection and management of agricultural taxes and fees for Guoyang County, Anhui Province, starting in 1994