实施农村税费改革,是事关农村改革、发展、稳定的一件大事,是农业和农村经济发展的又一次重大改革。农村税费改革后,农村信用社如何面对村组历年来形成的大量陈欠贷款,既能有效地促进农村集体经济发展,又能逐步活化清收陈欠贷款;既能减轻农民负担,又能防范和化解信贷风险,成为改革过程中急需关注和解决的重要问题。本期特刊发一组农村税费改革后,如何化解村组陈欠贷款的文章,以期对村组陈欠贷款的有效化解措施作进一步的探讨和论证。 The implementation of the reform of rural taxes and fees is a major issue concerning the reform, development and stability of the rural areas, and another major reform in the agricultural and rural economic development. After the reform of rural taxes and fees, how can rural credit cooperatives deal with the large amount of loans owed by the village-group over the years? This will not only effectively promote the development of rural collective economy but also gradually activate and clean up the loans owed to them; not only will it reduce the peasants’ burden, It can prevent and resolve credit risk and become an important issue urgently needed attention and solution in the reform process. This issue of special issue of a group of rural tax reform, how to resolve the villagers Chen owed loans articles, with a view to the village group owed loans effective resolution measures for further discussion and demonstration.