Content abstract: The article has outlined the new question which Anhui countryside taxes and fees pilot reform's background, the content, the result and appear, to national which and citizen basic property relations' law Tianjin from this proposed locates, the agricultural tax law formulation, to ford the agricultural finance transfer payment system completely and so on questions to carry on the discussion; The article proposed the revision constitution about the citizen property rights' stipulation, the formulation finance fundamental law and establishes the financial government by law principle, the formulation agricultural tax law, the introduction according to the average per person financial revenue of a computation generality transfer payment amount for factors, significant to ford the agricultural finance question by the Organ of power decision and so on new mentality; The article believed that the countryside taxes and fees reform, decides the non-drawing domestic demand the expedient measure, but involves the majority population law right and the property rights and interests significant system transforms, its success needs the entire social politics and the legal mutual recognition, but the countryside taxes and fees reform already needs the financial government by law the safeguard, also impels the financial government by law inevitably the unceasing consummation.
key word: Countryside taxes and fees reform; Financial government by law; Agricultural tax law; Finance transfer payment system