We find that, the tax&fee reform has significantly reduced the legitimated burden of farmers, but the education fee per pupil increased very rapidly. 研究发现，虽然税费改革降低了农民的政策内负担，但农民在义务教育阶段的生均教育费负担却出现了迅速上涨的趋势。
Experiments in the reform of the tax and fee collection system in rural areas were gradually expanded and notable progress was made. 农村税费改革试点逐步扩大，取得明显成效。
