安徽省自2000年率先在全国进行农村税费改革并取得了令人瞩目的成绩,但也引发了一些矛盾和问题,其中农村义务教育投入严重不足就是一个最为重要和突出的问题。本文以安徽省为样本,研究农村税费改革给农村义务教育在投入保障机制等方面带来的问题,探求在税费改革背景下保持农村 Anhui Province took the lead in carrying out rural tax and fee reform nationwide in 2000 and achieved remarkable results, but it also caused some contradictions and problems. Among them, the serious shortage of compulsory education in rural areas is one of the most important and outstanding issues. This article takes Anhui Province as a sample to study the problems that rural tax reforms have brought to rural compulsory education in terms of input protection mechanisms, and seeks to maintain rural areas under the background of taxation and fee reforms.