农村税费改革是市场经济发展和推进农村民主法制建设的要求,是进一步巩固农村基层政权、促进农村经济健康发展和社会长期稳定的需要。根据改革的内容要求和当前改革中存在的问题,实践中应注意规范农村收费管理;精简机构和压缩财政供养人员;搞好清债、化债工作;加强法制建设;规范征收征管行为;做好检查、总结、验收工作。 The reform of rural taxes and fees is the requirement of developing the market economy and promoting the building of a democratic and legal system in rural areas. It is also a need to further consolidate the grass-roots political power in rural areas and promote the sound development of rural economy and the long-term social stability. According to the content of the reform and the problems existing in the current reform, we should pay attention to regulating the management of rural fees in practice; streamline the institutions and reduce the number of financial support workers; do a good job in paying debts and debts; strengthen the legal system; Check, summarize, acceptance work.