The current reform of China's rural taxes and fees doesn't transform the assignment pattern of national income inclined to
the urban, which remains the same problems of fairness and
efficiency, and yet not quite thoroughgoing. On the one hand, there exists unjust burden of taxation between the town and the rural, among farmers with different income level and income structure, and among regions in the rural; on the other hand, there are problems of efficiency, such as high cost
collecting and managing taxes and fees, grievously regressive action of taxation adjustment, and inefficiency of configuration of resources and so on. At present, according to the principle of giving consideration to fairness and efficiency, we should regulate system of charge in rural by canceling public expenditure burdened by peasants which should be burdened by government, and reforming the way of collecting money and putting in labor; and ban agricultural tax and agricultural specialties tax, levy land use tax; and expand the range of levying value-added tax, consumption tax and income tax, and establish the rural-urban unified tax and fee system.