我国农村税费改革过程中存在农民负担不均衡,乡镇财政困难,部分区域性公共品的供给面临挑战等问题。从制度经济学的角度来看,改革中最突出的“逼税效应”问题,在税费改革中进一步折射出国家、官员和公民在税费改革中“三方博弈”目标的矛盾,是税费改革没有摆脱对计划体制“路径依赖”的反映,更是税费改革的制度变迁成本无法分摊的直接结果。 In the course of rural tax reform in our country, there are some problems such as unbalanced farmers’ burden, township financial difficulties and the supply of some regional public goods. From the perspective of institutional economics, the most prominent issue of “forced tax evasion” in the reform further reflects the contradictions between the goal of “tripartite game” in the reform of taxes and fees in the tax-fee reform Is that the tax reform did not get rid of the reflection of the planning system and the “path dependence”, but also the direct result of the cost of system reform that can not be apportioned.