It illustrates that the fanners' burden for the state tax, the three deductions and five planspolicy and the voluntary labor service policy have fallen after the taxation reform; but the burden for the students' tuition and fees and the administrative fee
It illustrates that the fanners' burden for the state tax, the three deductions and five planspolicy and the voluntary labor service policy have fallen after the taxation reform; but the burden for the students' tuition and fees and the administrative fee
研究发现：包括国家税金、三提五统和义务工在内的农民负担在税改后实现了下降；但包括学杂费、行政事业性收费等在内的农民负担却持续上升，其中学杂费的增长速度最快。