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农村税费改革已经实行了7年,毫无疑问,它的推行减轻了农民的不少负担。但另一方面,农村税费改革对农村基层政权的建设提出了严重的挑战。本文分析了税费改革与基层政权建设二者之间的关系,提出了中西部欠发达地区在税费改革后基层政权的建设存在的一些问题。并通过对存在的这些问题的研究,希望有助于下一步税费改革取得更大的成果以及进一步完善基层政权建设。
The reform of taxes and fees in rural areas has been implemented for seven years. Undoubtedly, its implementation has lessened the burden on peasants. However, on the other hand, the rural tax reform poses a serious challenge to the construction of rural grass-roots political power. This paper analyzes the relationship between tax reform and grassroots power building, and puts forward some problems existing in the underdeveloped regions in the central and western regions after the reform of taxes and fees. And through the study of these existing problems, I hope this will help to achieve greater achievements in the tax-fee reform in the next step and to further improve the building of grass-roots political power.