级债务是农村税费改革道路上的绊脚石，如果不搬开这块石头，农村税费改革的成果就得不到巩固和扩大。最近，各地都在积极地探索，采取了一系列的有效措施，取得了一些经验，但由于组织工作不到位，增收筹资措施不得力，资金运行仍处于恶性循环当中等等原因，村组债务仍未走出 Debt is a stumbling block on the road to tax reform in rural areas. If we do not move away from this piece of stone, the result of rural tax reform will not be consolidated and expanded. Recently, various localities have actively explored, adopted a series of effective measures and gained some experience. However, due to the lack of proper organization and work, inadequate measures for increasing fund-raising and the capital operation still in a vicious cycle, the debt of the village groups Not out