农村税费改革的实质是利益格局的调整。由于经济发达地区和经济欠发达地区在经济发展水平、经济结构特点上的明显差异，以及由此决定的县、乡 (镇 )财政收入、支出水平和结构上存在的同样明显的差异，税费改革可能带来的影响也将完全不同。我们选择了地处四川东北部丘陵地区、 The essence of rural tax reform is the adjustment of the pattern of interests. Due to the obvious differences in the level of economic development and the characteristics of economic structure between the economically developed areas and the economically underdeveloped areas, as well as the equally notable differences in the level of fiscal revenue, expenditure and structure of counties, townships (towns) thus determined, the taxes The possible impact of the reform will also be completely different. We have chosen to be located in the hilly area of ​​northeast Sichuan,