农村税费改革的根本出发点是减轻农民负担,在农民减负的同时,乡镇政府和村级组织出现了不同程度的收支缺口,如何解决基层政权组织的收支缺口,确保基层政权的正常运转?首先,试点地区要通过转变职能、精简机构、削减开支、调整支出结构予以消化。同时,考虑到农村税费改革对地方财 The basic starting point of rural tax-fee reform is to reduce the burden on peasants. At the same time that peasants reduce their burden, township governments and village-level organizations have different levels of revenue and expenditure gaps. How to solve the gap between the revenue and the expenditure of grass-roots political organizations and ensure the normal operation of grass-roots political power? First of all, the pilot areas should be digested by changing their functions, streamlining their institutions, cutting expenses and adjusting their expenditure structure. At the same time, taking into account the rural tax reform on local finance