开展农村税费改革,减轻农民负担,提高农村生产力,是进入21世纪我国关于农村改革的重大决策。自2002年试点工作在安徽开展以来,受到各界人士的关注。期间,清华大学秦晖教授提出农村税费改革要防止“黄宗羲定律的陷阱”,曾给财政界带来了农村税 Carrying out the reform of taxes and fees in rural areas, alleviating the peasants’ burden and raising the productivity of the rural areas are major decisions that China has made in its reform of the rural areas in the 21st century. Since 2002, the pilot work carried out in Anhui, has been the concern of people from all walks of life. During this period, Professor Qin Hui of Tsinghua University proposed that the rural tax reform should prevent “the trap of Huang’s law” and brought the rural tax