(一 )　　针对当前农村税费制度和征收方法不适应市场机制和依法治国的要求，党中央、国务院已决定在安徽省以省为单位进行改革试点，待取得经验、完善改革后，在全国推行。通过对安徽省太和县实地考察和深入部分乡镇调研发现，试点省的运作状况与建立市场经济体系和推进依法 (A) In view of the current rural tax and fee system and the method of expropriation that do not meet the requirements of the market mechanism and governing the country according to law, the CPC Central Committee and the State Council have decided to conduct pilot reforms in Anhui Province on a unit-by-unit basis. After the reforms are completed and implemented throughout the country . Through the field investigation in Taihe County of Anhui Province and in-depth investigation of some villages and towns, it is found that the operation of the pilot provinces and the establishment of a market economy system and promotion of