首先。农村税费改革提前引爆了乡村债务危机,使三农问题受到了前所未有的关注。农村税费改革前,乡村两级就存在严重的债务危机,但由于当时的税收政策不规范,乡村可以通过多收费向农民转嫁危机,也可通过高息借贷对外掩盖危机,还可通过寅吃卯粮来向后矮移危机,没有爆发。农村税费改革规范了税收,使得以上种种方法皆难以施行,乡村只能依靠自己的合法收入来还债。但大多数债务严重的乡村集体经济部不发达.可支配的收入主要是农民所缴农业税收和中央所拨转移支付,即使中央加 First of all. Rural taxes and fees reform detonated the rural debt crisis ahead of schedule, making the issue of agriculture, countryside and farmers a hitherto unknown concern. Before the rural tax and fee reform, there were serious debt crises at the rural and urban levels. However, due to the non-standard tax policies at that time, the rural areas could pass the crisis over peasants through overcharging and hide the crisis through high-interest lending. Dwarf shift back crisis, there is no outbreak. The tax reform in rural areas regulated the taxation, making it difficult to implement all the above methods. The rural areas can only rely on their own legitimate income to pay off their debts. However, most of the heavily indebted rural collective economic units are underdeveloped, with the disposable income mainly being the agricultural tax paid by farmers and the central government’s transfer payment, even though the Central Government