安徽省五河县是农村税费改革试点 过程中突显出来的先进县,得到 财政部和省税改办的肯定,引起全国 各兄弟省、市的关注。因此,总结五t河县的经验,分析其中存在的问题,t探索和完善配套措施就有着更为重要t的典型意义。为此,我们于2001年底t和2002年初,两次专程去五河县作了t深入调查。一、丰硕的改革成果 （一）农民负担明显减轻。 t 2000年税费改革试点后,全县60t万农民人均税负88.77元,比改革前t的人均税费负担138.57元减少49.8元,t下降35.94％,2001年对不实的计税土t地和部分较高的常产进行了核实和调t减,又少收176万元,农民负担明显t减轻。 t （二）配套改革顺利推行,成效显 Wuhe County, Anhui Province, is an advanced county that has been highlighted in the pilot reform of rural taxes and fees. It has been affirmed by the Ministry of Finance and provincial tax reform and has aroused the concern of various fraternal provinces and municipalities throughout the country. Therefore, to sum up the experience of Wuhe County and analyze the existing problems, it is more important to explore and improve supporting measures. For this reason, we conducted a special investigation in Wuhe County twice in late 2001 and early 2002 respectively. First, fruitful results of the reform (A) significantly reduce the burden on peasants. After the pilot reform of taxes and fees in 2000, the per capita tax burden of 60,000 farmers in the whole county was 88.77 yuan, 49.8 yuan less than the tax burden per capita of 138.57 yuan before the reform, 35.44% lower than in 2001 Of the tax base and some of the higher normalized areas were verified and adjusted down and received another 1.76 million less and the burden on peasants was obviously reduced. (b) The successful implementation of supporting reforms, effective results