农民负担过重的实质与农村税费改革思路的偏差

2000年开始的税费改革虽达到了减轻农民负担的目的，却造成了农村公共产品供给危机的局面。究其原因，在于未认清农民负担过重的实质，从而导致农村税费改革思路出现了偏差。农民负担过重实质上是农民承担的税费负担远远高于农民的获得的农村公共产品，所以，正确的农村税费改革思路应该是，农民的税费负担应与他们所获得的农村公共产品基本等价。为此，应将农村税费制度纳入农村公共产品供化制度的框架内，并按照市场经济的要求对其进行改革。

THE SUBSTANCE OF OVERWEIGHT FINANCIAL BURDEN ON FARMERS AND THE DEVIATION OF THE REFORM OF RURAL TAXES AND TOLLS

Although the reform of rural taxes and tolls, it resulted in the crisis of the supply of the rural public goods. The thinking of the reform of rural taxes and tolls is deviated because we didn't realize the substance of the overweight financial burden on farmers. The substance of the problem is that the farmer's taxes and administrative charges exceed the rural public goods. The correct thinking of the reform of rural taxes and tolls is that the farmer's taxes and tolls should be equal to the rural public goods.