提要：中国农村税费改革是自2000年从安徽开始试点的，旨在探索建立规范的农村税费制度和从根本上减轻农民负担的办法。实施四年多来，目前已取得了阶段性成效，基本实现“减轻、规范、稳定”的预期目标。农田水利基本建设是农业和农村经济发展的重要基础，其投入主体是农民，受益主体也是农民。实行税费改革，将 “取消统一规定的劳动积累工和义务工”，“村内进行农田水利基本建设、修建村级道路、植树造林等集体公益事业所需劳力，实行一事一议，由村民大会民主讨论决定”，“村内用工实行上限控制”。这些政策规定，不可避免地给农田水利基本建设带来影响和新的挑战。农田水利基本建设的组织方式、投入渠道和投入机制都发生了深刻变化,实践中出现了的新矛盾，本文在分析这些新变化和新矛盾的基础上，指出只要及时调整思路，积极探求农田水利建设工作的新路子，农村税费改革不是对农田水利建设发展不利，而是对农田水利建设长远发展有利。提出了在当前农村税费改革新形势下，搞好农田水利建设的工作思路、对策和方法等。

主题词 税费改革 劳动积累工 农田水利 建设机制

　　The research about the way of the farmland water-conservation construction in Anhui province after the reform of rural taxes and fees

Wei Jinbao

Abstract: The reform of rural taxes of fees is another great reform of China after land reform and contractual management responsibility system. This reform was begun in Anhui province in 2000, which meaning is to search for the system of perfect rural taxes and fees and the ways of reducing the burden of peasants. At present, this work have been made effects and obtained the prospective objects. The farmland water-conservation construction is the important foundation of the rural and rural economy. Many measures have been made after the reform of rural taxes and fees, which inevitably bring impacts and new challenges with the farmland water -conservation construction.

The paper proposed that the rural taxes and fees reform is useful to the development of the farmland water-conservation construction if we change our thoughts in order to search for the new measures of the farmland water-conservation construction work .Under the new situation of the rural tax reform today, this paper put forward the working thought ,counter measure and method of the farmland water-conservation construction work.

Key words: Reform of taxes and fees , Rural , Farmland water-conservation , Construction mechanism .