从2000年中共中央、国务院下发《关于进行农村税费改革试点工作的通知》(以下简称农村税改通知)以来,经过近两年的试点和扩大试点,取得了丰硕成果,收到了多重经济效应和政治效应。它促进了基层政府机构改革,规范了政府行为,提高了政府依法办事的能力,制约了基层权力的过度扩张,缓和了干群矛盾,遏止了基层权力腐败,增强了农村的政治稳定,减轻了农民经济负担,提高了农民生产积极性等。因此,有人认为,这次农村税费改革是新世纪中央关于农村最具重要意义的一项政策。 但是税费改革也潜在着或引发出 Since the CPC Central Committee and the State Council issued the Notice on Conducting Pilot Reform of Rural Taxes and Fees in 2000 (hereinafter referred to as “Notice on Rural Tax Reform”), after more than two years of pilot projects and expanded pilot projects, the CPC Central Committee and the State Council have achieved fruitful results and received multiple economic Effects and political effects. It has promoted the reform of grassroots government institutions, standardized government behavior, improved the ability of the government to act in accordance with the law, restricted the over-expansion of grassroots power, eased the contradictions between cadres and the masses, deterred the corruption of grassroots power and enhanced the rural political stability, The economic burden of peasants and the enthusiasm of farmers have been raised. Therefore, some people think that this reform of taxes and fees in rural areas is the central government’s most important policy on rural areas in the new century. But tax reform is also potential or triggering