由于乡镇党政机关和事业单位机构臃肿、冗员众多,以及开展一些不切实际的达标升级活动等,使得我国一些乡镇机关出现了负债。农村税费改革试点工作推行后,乡镇又不能通过增加农民负担来减轻债务压力。因而,能否顺利闯过乡镇和村级财力困难这道关口,是一个关系到基层组织能否正常运转、税费改革成果能否巩固的关键性问题。安徽省太和县在农村税费改革过程中,因地制宜地改革财税管理办法,严征细管,努力增收节支,在农民负担大幅减轻的前提下,全县两年累计消化乡镇和村级债务1亿多元,为破解这道难题提供了范例。重新核实陈欠实行“零户统管”在实行农村税费改革试点中,为摸清陈欠底数,2000年6月,由政府办牵头,组织财政、审计、人事、编办等部门组成6个工作组,历时两个半月,对全县乡镇1992年至2000年初的债务进行摸底审核。审核发现,几乎每个乡镇的债务都有一定的水分。马集 Due to the bloated and redundant staff and workers in party and government organs and public institutions in townships and towns and the unrealistic attainment of standard upgrading activities, some township agencies in our country have incurred debts. After the pilot rural tax reform was introduced, townships and towns can not reduce their debt pressure by increasing the peasants’ burden. Therefore, it is a key issue that concerns whether grassroots organizations can operate normally and whether the achievements of the tax reform can be consolidated through the smooth passage of township and village financial difficulties. Taihe County, Anhui Province, in the process of rural tax reform, according to local conditions to reform the fiscal and taxation management measures, strict control of small vessels, efforts to increase revenue and reduce expenditure on the premise of a substantial reduction in peasant burden, the county two years of total digestion township and village debt More than 100 million yuan provides an example for solving this difficult problem. In June 2000, led by the government to organize financial, auditing, personnel, organization and other departments to form a “tax-free reform of rural areas” 6 working groups, which lasted two and a half months, conducted a thorough examination of the debts of the townships in the county from 1992 to early 2000. The audit found that almost every township’s debt has a certain amount of water. Horse set