免征农业税,对于传统农业社会生活形态的嬗变,无疑有着深远的影响。然而,对于农业仍是主要 产业的内地乡镇来说,农业税的取消,使当地基层政权面临着巨大的财政困难。本文通过对取消农业税后乡镇机构 出现的困难和问题的理性分析,提出了乡镇体制改革的几点可行性建议,即:撤乡并镇、削减冗员,减轻乡镇财政 负担;研究和探讨全国逐步实行中央、省、县三级政府和三级预算体制的可行性;实行乡镇债务专项管理,分步、 有序解决乡镇欠债问题:减免农业税之后改革县乡财政体制;发展经济,开辟财源,增收节支。 The exemption from agricultural tax has undoubtedly had a profound impact on the evolution of traditional agricultural social life forms. However, for the towns and villages in the hinterland where agriculture is still the major industry, the abolition of the agricultural tax has made the local grass-roots regimes facing tremendous financial difficulties. Through the rational analysis of the difficulties and problems in township organizations after the abolition of agricultural tax, this paper puts forward some feasible suggestions on the reform of township system, that is, to withdraw from rural areas and towns, reduce redundant workers and reduce the financial burden on townships and towns; to study and probe into the gradual implementation of the whole country The central, provincial and county governments at three levels and the feasibility of the third-level budget system; the implementation of the special management of township debt, step by step and orderly solve the problem of township debt: After the reduction of agricultural tax reform of county and township financial system; economic development, open up financial resources, increase revenue Saving