乡统筹费村提留不仅是农民税外的最主要负担,而且由于不少地方在征收时弄虚作假增加农民纯收入以及“搭车”增加收费项目,已经成为农村乱收费加重农民负担的一个重要根源。因此,乡统筹费村提留制度被作为当前农村税费改革的一个重点。我认为,根据乡统筹费村提留的性质,现行农业税和乡统筹费村提留的实际负担以及造成乡镇政府经费紧张的根源等多方面因素,应该取消乡统筹费村提留制度。其中村提留属于村集体经济的内部分配,应改为由各村村委会自行征收管理;而乡统筹费实质 As the most important burden of peasants taxation is not only the most important burden for peasants in taxation, but also because many local governments resort to deceptive measures to increase net income of peasants and increase their toll fees by “taking the bus.” As an important source of peasants ’extra charges in rural areas, peasants’ burden has become an important issue. Therefore, the township and village fund-raising village retention system as the current rural tax reform as a priority. In my opinion, according to the nature of the township charge fund collection, the actual burden of the current agricultural tax and the charge of the village collective charge fund, and the root causes of the tight funding of the township government, the village fee collection system should be canceled. Among them, Tianyu belongs to the internal distribution of the collective economy in the village and should be changed to be collected and managed by the village committees themselves;