从王安石变法的失败谈我国农村的税费改革

北宋王安石从理财入手所开展的变法运动影响深远，然而，由于陈旧腐朽的官僚体系，面对国家积贫积弱的局面，宋神宗和王安石治标不治本，选择了一条为国聚敛财富的道路，使改革缺乏制度的保障，致使变法政策失败。借古鉴今，王安石变法之经验和教训，也许对我国当前农村正在进行的税费改革会有多方面的借鉴和启迪：减轻农民负担是农村税费改革的立足点；简便易行是税费政策制定的关键点；增收节支是农村税费改革根本点；全面实施农村“费改税”方案，从制度上解决农民负担问题。

On the Tax-Fee Reform in Our Countryside from the Failure of Wang Anshi's Reform

In Bei Song dynasty, Wang Anshi's reform movement in charge of money had profound influence. However, due to the decayed bureaucratic system, facing to the country's poverty, the emperor of Song dynasty and Wang Anshi took stopgap measures rather than radical measures. They chose the way to collect money for the country without principles to support the reform so that the reform policy did not succeed. In comparison with the history, the experience and lesson of Wang Anshi's reform may enlighten us to use them as references for the present tax-fee of the countryside: It is the key point of the countryside tax-fee reform to lessen the peasants' burdan, to carry out the tax-fee policy, and to increase income and shorten expense. It will settle the peasants' burdan from the system to implement the countryside's reform to change fee into tax.