税费改革后,村干部的工作内容发生了很大变化,其中最显著的是由税费改革前的‘硬任务“(如税费收缴)转变为税费改革后的”软要求“(如配合乡镇工作)。表面上看,”软要求“比”硬任务“更易完成,但是,由于缺乏适宜的工作环境,税费改革后村干部的工作处境十分尴尬,这对基层政治和乡村治理将产生十分不利的影响。 After the reform of taxes and fees, the work content of village cadres has undergone great changes. The most significant change from the ”hard tasks“ (such as the collection of taxes and fees) before the reform of taxes and fees to the ”soft requirements“ after the reform of taxes and fees, On the surface, ”soft requirements“ are easier to accomplish than ”hard tasks," but because of the lack of a suitable work environment, village cadres’ working conditions after tax-fee reform are in a very embarrassing situation. This It will have a very negative impact on grassroots politics and rural governance.