据财政部财科所“农村税费改革难点问题研究”课题组调研后指出,在税费改革实施过程中农村出现了新的税负不公问题,主要表现在富裕地区与贫困地区减负幅度不均,贫困地区负担率高于富裕地区;从事农业生产农民和非农产业的农民负担不均;计税依据不准确导致负担不均。乡村两级债务问题,从调查情况看,其债务数额大,涉及范围广,已经成为影响基层政权正常运转及农村社会稳定的突出问题。县乡财力缺口问题严重,农 According to the research group of the Ministry of Finance, “Study on the Difficulties in the Reform of Rural Taxes and Charges”, the study pointed out that in the process of implementing the reform of taxation and fees, there appeared a new problem of unfair tax burden in rural areas, which is mainly manifested in the uneven reduction in the burden on rich and poor areas , The burden of impoverished areas is higher than that of affluent areas; peasants engaged in agricultural production and non-agricultural industries are not equally well-served; taxation inaccuracies result in uneven distribution of income. As for the two-tier rural debt problem, judging from the survey, the large amount of debt and the wide range of debts it has become a prominent issue that affects the normal operation of grassroots government and the social stability in rural areas. County and township financial gap is serious, agriculture