目前,不少地方在其推行的农村税费改革过程中,采取了债权人与债务人相互“转账抵债”的办法,清理农村村组的债权、化解村级债务危机,这的确收到了明显的清理效果,但也出现了不少违规问题。 首先,“转账抵债”行为在农村村组清理其债权债务关系中能发挥出奇特的功效,应予充分肯定。 At present, quite a number of places have taken the method of transferring creditors and debtors to each other’s debts to clean up claims of rural village groups and resolve village-level debt crises in the course of the rural tax reform implemented by them. , But also appeared a lot of irregularities. First of all, the “transfer of debt” behavior can play a peculiar effect in the clearance of claims and debts by rural village groups and should be fully affirmed.