本文在分析后发达地区税外收费负担较重的原因及其税费改革所面临的尖锐矛盾的基础上,指出后发达地区特别是其农村地区税费改革囿于“费”改“税”没有实际意义,应着眼东西部地区之间、城乡之间均衡发展,重新调整财政分配所造成的不对称财富流动格局,调整基层政权布局,免除农业税及其一切附征,增加城镇土地税收,建立收支对应的理财制度。 Based on the analysis of the reasons for the heavy tax burden in the developed regions and the sharp contradictions they face in the tax reform, this paper points out that the tax reform in post-developed areas, especially in rural areas, In practical terms, attention should be paid to the balanced development between eastern and western regions and between urban and rural areas and the readjustment of the flow pattern of asymmetric wealth caused by fiscal allocation. Adjustment of the layout of grass-roots political power, exemption of agricultural tax and all its attachments, increase of taxation of urban land, Support the corresponding financial management system.