由于我国农村地域辽阔，自然条件千差万别，地区之间经济发展不平衡，农村费改税的工作要达到千篇一律，合情合理是很难办的。而且前农村的各种收费和农民负担问题已到了必须认真解决，彻底改革的时候。费改税势在必行。费改税是农村经济发展和农村经济体制改革中事关全局的大 Due to the vast rural areas in our country, vastly different natural conditions and imbalanced economic development among regions, the work of fee-based tax reform in the rural areas should reach the same goal and be reasonable and reasonable. Moreover, the problems of various fees and peasants’ burden in the former rural areas have reached a time when they must be seriously resolved and thoroughly reformed. Tax reform is imperative. Tax reform is a big issue concerning the development of the rural economy and the reform of the rural economic system