Part two elaborates the relationship of fees and taxes in the burden of peasants , introduces the experimental area of the reform of taxes and fees in the countryside in terms of the situation and the current problems , from which drives the necessity of the reform 第二部分阐述了农民负担中的税费关系，介绍了我国农村税费改革试点情况，分析了试点地区存在的问题，从而提出进一步深化农村税费改革的必要性。
At present , facing the strategy of revitalizing old industrial base of northeast china and presenting northeast china as the experimental region for cross - border m & a , we should take good use of the strategy to attract foreign investment , especially the cross - border m & a to revitalize northeast china 适逢国家提出振兴东北老工业基地的策略以及将东北定为跨国并购的试点地区,如何抓住历史机遇,振兴东北?笔者认为,积极引入外资,特别是跨国并购投资是振兴东北老工业基地的重中之重
3 pilot areas are : 7 pilot drugstore of the shenzhen city , city that do not have stannum , continous in relief city are : company of harbin city medicine , company of harbin city medicinal material , drugstore of temple of tower of boreal parts in beijing opera spoken in beijing dialect , technology of beijing medicine economy runs company big chemist ' s shop , nanjing medicine 100 letters drug - store , guangzhou collects zhi forest drugstore , guangzhou be good at civilian drugstore 三个试点地区是：深圳市、无锡市、绵阳市七个试点药店是：哈尔滨市医药公司，哈尔滨市药材公司，北京白塔寺药店，北京市医药经济技术经营公司大药房，南京医药百信药房，广州采芝林药店，广州健民药店。
Part three deals briefly with the analysis of the current condition of the burden of peasants in dalian , including their rationality and the enduring ability , and then designs the experimental solution of the rural reform of the taxes and fees in dalian , puts forwards a new framework for the deepened reform on the basis of the original reform solution in the experimental areas 第三部分简要分析了大连市农民负担的现状，论述了大连市农民负担的合理性和大连市农民对负担的承受能力，并在试点地区改革方案基础上，对大连市农村税费改革试点方案进行了设计，进而提出了深化农村税费改革的新构想。
