这些年来，农民增收、农民减负、农村税费改革等问题已经成为“三农”领域的研究热点。显然，这几方面是相互关联的。当农民增收渠道有限时，减轻农民负担就显得格外重要，而减轻农民负担，又在相当的程度上取决于农村的税费改革。
本文从历史的维度，运用新古典经济学分析方法，以“经济人”假设为首要前提，汲取公共选择理论的精华，结合新制度经济学、公共财政学的理论和研究方法，致力于揭示中国农村税费制度变迁的内在逻辑，从而一方面为更好地理解农村的税费问题提供新的视角，另一方面由此把握农村税费的改革趋势并提出可能的创新路径。
论文分为七个部分。
第一章：前言。说明选题依据与论文研究意义，研究思路与研究方法，以及内容安排等。
第二章：基本假设与概念界定。阐述经济人假设和集体行动的逻辑、界定政府及其职能、公共物品与准公共物品、公共财政与分配财政、农村税与农村费、农村税制与农村税费制度等概念。
第三章：理论准备。主要从公共财政与再分配、公共财政的税费职能界定、税制设计原则、征税对象等方面介绍西方公共财政理论；从税费制度的目标取向及其制度含义，财政幻觉与“以足投票”理论，以及基于集体行动逻辑的税费制度变迁，对税费进行制度经济学解释。
第四章：中国农村税费制度的历史演进。着重对唐代后期杨炎推行的《两税法》、明代后期张居正推行的《一条鞭法》、清代前期雍正推行的《摊丁入亩》进行历史回顾；同时，对新中国农村税费制度的演进、农村税费的不公平性及其加剧的根源进行探究。
第五章：现代农村税费制度改革。主要对现代农村税费制度改革几个典型的试点方案进行描述，为第六章的分析作铺垫。
第六章：中国农村税费制度变迁的线索及创新路径。从“经济人”及农村环境的多样性，分析中国农村税费制度变迁的主要原因；对税费制度绩效进行评价，得出一个动态解释模型：“税费目标—税费制度—经济人—环境—绩效”，运用该模型对现行中国农村税费改革试点方案未来进行预测；最后，逻辑推导出中国农村税费制度变迁的机制及创新路径。
第七章：结论与讨论部分。
In these years, the hot points about the “Peasant, Rural, Agricultural”(I.E “San nong”) issues focus in peasant income increase, peasant expense decrease, and the rural taxation institution. At the same time, the issue is linked up with each other. When the way of income increase is narrow, decreasing peasant expenses is very important. The expense decrease mainly depends on the rural taxation reform. And the success of the rural taxation reform is restrained by peasant expense decrease and income increase.
Since 1978, there has been a big change in the city life when the rural hasn’t been fine. The issue about the city is how to develop, but the rural is how to exist. So there is realityly significant when we investigate the “San nong” issues.
Not only rural taxation reforms, peasant income increase, but also peasant expense decrease is very difficult to solve. We can’t be unique if we can’t find the correct way to the point. Studying the logic of the China rural taxation institution, following the step of the history development, investigating the route of the innovation, and revealing the principle of the china rural taxation reform, provide new point to understand the rural taxation issues more easily.
We use the analysis way of the New Classic Economics, base on the “economic man”, use the theory of the Public Choose, and use the theory and the way of the New Institution Economics and the Public Finance. We focus in the history and try to investigate the logic of China rural taxation institution development in the future.
