农村税费改革在实施中 ,与现有制度安排发生矛盾和冲突。应当以税费改革为主线 ,积极推进综合配套改革 ,使改革措施与配套制度顺利嵌入整合 ,巩固税费改革的成果并使之向纵深发展。 In the implementation of the reform of rural taxes and fees, there are conflicts and conflicts with the existing institutional arrangement. We should take the reform of taxes and charges as the main line and actively promote comprehensive reform so that the reform measures and supporting systems will be smoothly integrated and integrated so as to consolidate the achievements of tax reform and make it develop in depth.