中国农民的公平观念既植根于延续了千年之久的中国传统儒家文化里,又依托于存在了近百年且形式不断演变的农地制度上,有着极强的生命力。而农民公平观念与税改前后不同表现形式的乡村治理性危机也有着相当强的现实关联。坚持农民主位的研究视角,从村庄内部向外看,税费改革前出现的以农民负担为核心的乡村治理性危机积重难返的一个重要原因是国家治理技术创新未能有效解决“钉子户”引发的农民抗税抗费行为,使农民基于享有土地承包权利和履行税费缴纳义务二者平衡关系基础之上的公平观念遭到了致命的挑战;而税费改革后新一轮以治理缺位为轴心的治理性危机得以出现的一个重要原因是国家禁止清缴农业税费拖欠的刚性政策再次挑战了村干部和普通村民的公平观念,客观上导致村级组织呈现出“悬浮”的状态,而普通村民则开始在更多的领域均采取不合作的行为取向。 The concept of fairness of peasants in China is rooted in the traditional Chinese Confucian culture that has lasted for thousands of years and relies on the system of agricultural land that has been in existence for nearly a hundred years and evolving in form and has strong vitality. However, there is also a strong correlation between peasant fairness and rural governance crises in different forms before and after the tax reform. Insisting on the research perspective of peasant-based, from the inside of the village, an important reason why the rural governance crisis with peasant burden as the core before the tax-fee reform appears to be an unmanageable fact that the technological innovation of state governance fails to effectively solve the problem of “nail households Initiated the peasants’ anti-taxation and anti-fee act, which made the peasants have a fatal challenge based on the balance of the rights of land contracting and the fulfillment of the obligation of paying taxes. However, after the reform of taxes and fees, An important reason for the emergence of a crisis-oriented crisis is that the rigid national prohibition of the payment of agricultural taxes and arrears once again challenged the concept of fairness among village cadres and ordinary villagers, which objectively led to the emergence of ”floating" State, and ordinary villagers are beginning to take more non-cooperative behavior orientation in more fields.