中文摘要：

本文基于一个随机抽样的全国6省116个村庄1949农户2000年和2004年的调查数据，对农村税费体制改革前后农民教育费负担的变化进行了评估。研究发现，虽然税费改革降低了农民的政策内负担，但农民在义务教育阶段的生均教育费负担却出现了迅速上涨的趋势。其中，小学主要是择校的成本在上升，而初中则是正常入学的成本在上升，尽管初中的择校倾向高于小学。此外，生均教育费的累退性在降低。而由于学生数的减少，农民的人均教育费负担也处于下降趋势。

英文摘要：

This paper evaluates the changes of level and structure of farmers education fee burden before and after rural tax ＆ fee reform by a survey data for 1949 households in 116 villages of 6 provinces from 2000 to 2004. We find that, the tax ＆ fee reform has significantly reduced the legitimated burden of farmers, but the education fee per pupil increased very rapidly. The change of uncompulsory schooling cost accounted for most of the increase in rural education expense in primary school, while on the contrary, the change of compulsory schooling cost Mars the dominant role in the junior school although the propensity of school transfer in junior school is stronger. In addition, the progressivity of education fee dropped. And, the education fee per capita deceased because the number of students became less.