农村费改税是时下理论界和财税系统议论的热门话题。从现行农村规费的管理体制及收缴现状看，费改税是大势所趋，势在必行。针对这一问题，笔者根据所在地区的实际情况，对费改税进行探讨。　　一、农村规费管理现状　　农村规费的收缴，以“三提五统”为主要表现形式。由于生 Tax reform in rural areas is nowadays theorists and tax system hot topic. From the current management system of rural fees and confiscated the status quo, fees and taxes is the general trend, it is imperative. In response to this problem, the author based on the actual situation in the region, to explore the tax reform. First, the status quo in rural management fees Collection of rural fees, “three mention five systems” as the main form of expression. Due to students