建立完善与乡镇政权相适应的财税保障体制,是加强乡镇基层政权建设的重要保障。基于目前乡镇财税保障体制与其职能不相适应,文章建议在制度设计上要把建立完善乡镇财税保障体制放在更加突出的位置,合理明确界定乡镇政权的事权,深入研究和推进乡镇财税保障体制建设。 Establishing and perfecting the fiscal and tax guarantee system that is compatible with township regimes is an important safeguard for strengthening the building of the grassroots-level political power in villages and towns. Based on the current system of township fiscal and tax guarantee incompatible with its functions, the article suggests that the establishment of a sound system of township fiscal and taxation should be placed in a more prominent position, reasonably and clearly define the power of the township government, in-depth study and promote the township fiscal and taxation security system .