The process of rural taxation reform consists of a mix of measure of combining and simplifying certain taxes or charges, canceling education surtax in the rural areas and readjusting agricultural tax.

• 农村税费改革是减轻农民负担和深化农村改革的重大举措,其主要内容包括:合并、化税费,取消农村教育集资政策,调整农业税政策。