税费改革后,乡村全部取消了用于本级支出的税费收取项目,极大地减轻了农民负担。但由此产生的问题也日益突出,如不采取相应措施加以解决,势必引起村级组织功能丧失,甚至导致税改的失败。其中主要有四个问题。债务压垮了村级组织税费改革前,绝大部分村级组织由于为村民代垫税费 After the reform of taxes and fees, all taxes and fees collected for the expenditures at the current level were canceled in the villages, greatly reducing the burden on peasants. However, the problems arising therefrom have become increasingly prominent. If we do not take corresponding measures to solve the problems, it will inevitably lead to the loss of village-level organizational functions and even lead to the failure of tax reform. There are four major problems. Debt crushed the tax reform before the village-level organizations, the vast majority of village-level organizations due to the tax on behalf of the villagers