众所周知,取消农业税后,县乡的财政危机更加突显了,从而导致了乡村治理的一系列问题越发棘手。这个问题的实质究竟是什么呢?党国英先生在《税务研究》2005年第6期上发表题为《论取消农业税背景下的乡村治理》一文,文中确实提出了一些独到见解。但是,令笔者不能苟同的是,党先生在该文中提出,取消农 As we all know, after the abolition of the agricultural tax, the financial crisis in the counties and townships has become more pronounced. As a result, a series of problems in rural governance have become increasingly thorny. What is the essence of this issue? In his article Tax Research, No.6, 2005, Mr. Dang Guoying published his article entitled “On Rural Governance under the Background of Abolishing Agricultural Taxes,” and the article made some unique insights. However, what the author can not agree with is that Mr. Party proposed in this article that the abolition of agriculture