自全面进行农村税费改革后,由于农村税费征收主体的明确,从根本上解决了农村乱收费、乱集资、乱罚款的问题,使农民负担得到了实实在在的减轻;但从另一方面看,乡镇财政多年积累的问题由此浮出水面,使乡镇财政到了难以运转的地步。为了全面了解这一问题,并提出相应对策。最近,我们对湖北省襄樊市部分乡镇财政困难情况进行了调查。乡镇财政有五难襄樊属中西部欠发达地区,经济发展以传统的农业为主,工业基础薄弱,乡镇财政一直很困难。农村税费改革后,其主要财力来源的农业税收逐年递减,同时斩断了部分 Since the full implementation of the reform of rural taxes and fees, due to the clarification of the subjects of rural taxes and fees collection, the problem of arbitrary collection of funds, indiscriminate collection of funds and fines in rural areas has been fundamentally solved, so that the peasants’ burden has been reduced practically. However, From the aspect of view, the problems that the township finance accumulated over the years have surfaced, making the township finance difficult to operate. In order to fully understand this issue and put forward corresponding countermeasures. Recently, we conducted a survey on the financial difficulties of some villages and towns in Xiangfan City, Hubei Province. Township finance has five difficulties Xiangfan is an underdeveloped region in the central and western regions. Its economy is dominated by traditional agriculture with weak industrial base and township finance has been very difficult. After the reform of rural taxes and fees, the agricultural tax revenue of its main source of finance diminished year by year, while cutting off some