在我国农村推行税费改革,被誉为新世纪中国农村第三次重大的变革。当前我国农村的税费改革正面临着严峻的考验,推行这项改革困难重重。一、在我国农村推行税费改革所面临的困难从近年来的试点工作看,在我国农村推行税费改革面临着系统性的、机制性的和体制性的三个方面的困难。 (一)乡村财力不足,对农户的负担实施费改税,增加了税费改革推进的系统性难度。 1.税费改革加重乡村财务状况的进一步恶化,乡村财政的负债积重难返,,直接影响乡村干部从事 The introduction of the tax-fee reform in rural areas of our country is honored as the third major change in rural China in the new century. At present, the reform of taxes and fees in rural areas of our country is facing a severe test. The implementation of this reform is very difficult. I. Difficulties in Implementing Tax-fee Reform in China’s Rural Areas From the pilot work in recent years, the reform of taxation and fees in rural areas of our country is facing systematic, institutional and institutional difficulties in three aspects. (A) lack of financial resources in rural areas, the tax burden on farmers to implement tax increases, increasing the difficulty of the tax reform to promote the system. 1. The reform of taxes and fees aggravates the further deterioration of the financial status of the rural areas, and the heavy liabilities of the rural finance are hard to come back to directly affect the rural cadres’